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Within how many days of receiving a GST composition show-cause notice in FORM GST CMP-05 must the recipient ordinarily reply?

Question and options

Within how many days of receiving a GST composition show-cause notice in FORM GST CMP-05 must the recipient ordinarily reply?

  1. Within 15 days

  2. Within 180 days

  3. Within 90 days

  4. Within 60 days

Answer and explanation

Correct answer: A - Within 15 days

Rule 6(4) of the CGST Rules, 2017 lets the proper officer issue a notice in FORM GST CMP-05 where a composition taxpayer appears ineligible, and the person must reply in FORM GST CMP-06 within fifteen days of receiving it. The longer periods are not prescribed for this reply.

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