FORM GST CMP-04 - Withdrawal from composition levy
A composition taxpayer ceases eligibility from the relevant event or elects voluntary withdrawal before the chosen date.
Responsible actor: The registered person intimates compulsory cessation or applies for voluntary withdrawal. Provision: Rule 6(2)-(3); section 10.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules, checked 21 October 2026; source form structure from official 1 January 2022 compilation; later law controls where expressly noted.
Worked facts and completed entries
The fictional trader intends to start inter-State outward goods supplies in October 2026. It voluntarily withdraws with effect 1 September 2026 and files 25 August 2026, before the selected withdrawal date; no disqualifying supply has yet occurred. This is an independent opt-out scenario, distinct from the continued-composition branch in CMP-05 to CMP-07.
1-9. Withdrawal particulars
| 1.GSTIN/Provisional ID | 29AABCA0000A1ZT |
|---|---|
| 2.Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3.Trade name | Aster Learning Shop (fictional) |
| 4.Principal place of business | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 5.Category | Any other eligible supplier - trader |
| 6.Nature of business | Retail sale of learning electronics and stationery |
| 7.Effective withdrawal date | 1 September 2026 |
| 8.Jurisdiction | Bengaluru central /Karnataka state - fictional |
| 9.Reason | Voluntary withdrawal before commencing planned inter-State outward goods supplies in October 2026 |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 25 August 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Distinguish voluntary withdrawal from a prior breach that already ended eligibility.
- Use the correct effective date and begin regular-tax invoices/returns from that date.
- Prepare ITC-01 for eligible stock credit on 31 August 2026, applying its conditions and time limit.
Evidence supporting these entries
- CMP-04 filing and effective date
- Business plan and supply records around 1 September 2026
- 31 August 2026 stock, invoices and eligibleIT Cworking
Period and legal consequences
Compulsory cessation requires normal tax from the day conditions fail and intimation within 7 days under rule 6(2). Voluntary withdrawal under rule 6(3)is filed before the withdrawal date. The sample selects the latter.
Primary source and exact locator
Official notified form source: PDF pages 11-11; printed pages 5-5.
CGST Act and government-hosted Act and Rules compilation - Rule 6(2)-(3); section 10. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered person intimates compulsory cessation or applies for voluntary withdrawal. A composition taxpayer ceases eligibility from the relevant event or elects voluntary withdrawal before the chosen date.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
CMP-04 filing and effective date; Business plan and supply records around 1 September 2026; 31 August 2026 stock, invoices and eligibleIT Cworking.