Composition scheme - violation of conditions

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Dear Experts, 

I have a situation where a composition dealer did not file GST returns for the full year 2018-19. Also, this person issued all invoices to registered GST customers at 18% tax instead of following composition rates. Now, owing to this mistake of wrong levy of tax, I wanted to change from composition to regular and file regular GST returns under the normal scheme, but the portal does not allow to change the scheme with retrospective effect. 

  • I can't ask the customers to reverse all the input credit because they would have all filed their GSTR 3B considering the credit 
  • I am not able to change from composition to regular on the portal to file regular GSTR 3B and GSTR 1

I am at a deadlock situation here. What is the resolution in such a case? Should I meet the officer to resolve this? Will I be exposed to a penalty situation if I discuss this with the Officer. Is there a way out without taking this to the authorities in person? 

Please help. Thank you in advance. 

Replies (3)
how many registered customers under gst do the firm have?.....

He has raised about 20 invoices during the year and all are registered customers. It could be impractical to ask each of them to accept a fresh invoice and also revise their GST returns coz the customers would have taken input credit 

so the compostion dealer did'nt mentioned in his invoice..... "compostion dealer not authorised to collect tax"...?


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