FORM GST CMP-05 - Show-cause notice proposing denial of composition
The officer identifies a specific alleged breach and gives 15 days from receipt to reply.
Responsible actor: The proper officer issues a reasoned notice. Provision: Rule 6(4).
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 officer alleges that invoice AST/2026/081 was an inter-State outward goods supply because a customer code containedTN. The fictional notice is served 1 September 2026 and fixes the hearing 5 October 2026. The subsequent reply supplies evidence that the registered customer and delivery destination were both Karnataka.
Reference and addressee
| Reference number | ILLUSTRATION-CMP05-2026-01 |
|---|---|
| Date | 1 September 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Taxpayer name | Aster Learning Supplies Private Limited (fictional) |
Grounds for proposed denial
The inquiry file classifies invoice AST/2026/081 dated20 August 2026 as an outward inter-State goods supply on the basis of customer code TN-081. The taxpayer is asked to explain the location/registration of the recipient and the place where movement ended. The allegation is subject to the invoice, e-way bill and delivery evidence; a customer code alone is not a place-of-supply determination.
Reply and hearing
| Reply period | 15 days from stated receipt 1 September 2026; reply due 16 September 2026 under operative rule 6(4) |
|---|---|
| Hearing | 5 October 2026 at 11:00 am; fictional Bengaluru office |
| Failure to respond | Decision may be taken on available records and merits under the governing procedure |
| Officer | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Record actual service and calculate the 15-day period under operative rule 6(4); do not extend it by copying the stale working-day wording.
- Reply in CMP-06 with evidence for the alleged breach.
- Attend the hearing and read the selected outcome/effective date in CMP-07.
Evidence supporting these entries
- CMP-05 service and alleged invoice
- Recipient GSTIN, e-way bill and proof of delivery
- Reply acknowledgement and hearing record
Period and legal consequences
Operative rule 6(4)requires a response within 15 days of receipt. The official 2022 CMP-05 blank instead says 15 working days. This model and guidance follow the Rule, with receipt 1 September 2026 and reply due 16 September 2026. The notice proposes denial; only CMP-07 decides it.
Primary source and exact locator
Official notified form source: PDF pages 12-12; printed pages 6-6.
CGST Act and government-hosted Act and Rules compilation - Rule 6(4). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer issues a reasoned notice. The officer identifies a specific alleged breach and gives 15 days from receipt to reply.
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-05 service and alleged invoice; Recipient GSTIN, e-way bill and proof of delivery; Reply acknowledgement and hearing record.