GST Composition scheme to Normal Scheme

Hi,

We need to change from Composition Scheme to Normal Scheme.

We filed the returns till date CMP-8 of Qtr-1 of FY 2021-22

But, GSTR-4 is pending of FY 2019-20

Query: Composition to Normal Scheme
Registration will be approved by the Department?
Replies (3)
Quick Summary
This discussion addresses the process of changing from the GST Composition Scheme to the Normal Scheme. It confirms that such a transition is possible, provided that any pending GSTR-4 returns are filed by the deadline. The advice also touches upon the reversal of Input Tax Credit (ITC) on closing stock, which should be accounted for in the next month's GSTR-3B filing.

What ,reason not stated

Yes you can switch over to normal scheme but file your pending GSTR-4 on or before 31.7,21.

Itc on cloing stock may b reversed in 3B of next month.

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