Doubt relating to Cgst act

As the aggregate turnover in the preceeding financial year i.e., FY 2021-22 is exceeding Rs 50 lakhs, you were not eligible to continue under composition scheme u/s 10(2A). of CGST Act,2017, you should have opted out of the composition scheme and paid tax under regular scheme.

However, in case your aggregate turnover in FY 2021-22 was less than Rs 50 lakhs, a written intimation to the department about paying tax u/s 10(2A) would have been sufficient.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.