modification

The registered person who intends to withdraw from the composition scheme can file a duly signed or verified application in FORM CMP-04.

Every person who has filed an application for withdrawal from the composition  scheme, may electronically furnish, a statement in FORM ITC GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date of withdrawal, within a period of thirty days of  withdrawal.

Where any contravention is noticed by the officer concerned wherein the registered person was not eligible to pay tax under the composition scheme or has contravened the provisions of the CGST Act, 2017 or provisions of Chapter II of the CGST Rules, 2017, he may issue a notice to such person in FORM CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax  under the composition scheme shall not be denied.

Upon receipt of the reply to the said show cause notice in FORM CMP-06,, the proper officer shall issue an order in FORM CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or  denying the option to pay tax under the composition scheme from the date of the option or from the date of the event concerning such contravention, as the case may be.

But practically,,,,,,, the window is not open as yet.