Sep 3, 2025
GST Compliance – Withdrawal from Composition Levy (CMP-04)
Withdrawal from Composition Levy (Form GST CMP-04) Edition: September 2025Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates. ✍️ Preface The Composition Levy simplifies compliance for small taxpayers. However, if turnover exceeds the threshold or…