FORM GST CMP-06 - Reply to composition show-cause notice
The reply addresses the particular alleged breach and supplies supporting records.
Responsible actor: The composition taxpayer replies to CMP-05. Provision: Rule 6(5).
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
Aster replies 15 September 2026 to the 1 September 2026 notice. The completed reply states the corrected supply facts rather than a generic request to retain composition.
1-5. Identity and notice
| 1.GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2.SCN number/date | ILLUSTRATION-CMP05-2026-01 /1 September 2026 |
| 3.Legal name | Aster Learning Supplies Private Limited (fictional) |
| 4.Trade name | Aster Learning Shop (fictional) |
| 5.Principal place of business | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
6. Reply to notice - within 500 characters
Invoice AST/2026/081 was delivered within Karnataka to a Karnataka-registered recipient. The TN customer code was a ledger error. Invoice, recipient GSTIN, e-way bill and signed delivery record are enclosed. No inter-State outward supply arose on these facts.
7. Documents uploaded
| Annexure A | InvoiceAST/2026/081 dated20 August 2026 |
|---|---|
| Annexure B | Karnataka recipient registration and e-way bill |
| Annexure C | Proof of delivery in Bengaluru and corrected customer master |
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: 15 September 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
- Keep the form reply within the prescribed 500-character field; upload a separate detailed reply if longer.
- Prove the recipient and termination-of-movement facts for the disputed invoice.
- Preserve the actual submission/attachments and await the reasoned CMP-07 decision.
Evidence supporting these entries
- CMP-05 and service 1 September 2026
- Invoice/recipient GSTIN/e-way bill reconciliation
- Delivery proof and corrected customer record
Period and legal consequences
The reply below is a completed factual response, not a request that substitutes portal acceptance for legal eligibility.
Primary source and exact locator
Official notified form source: PDF pages 13-13; printed pages 7-7.
CGST Act and government-hosted Act and Rules compilation - Rule 6(5). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The composition taxpayer replies to CMP-05. The reply addresses the particular alleged breach and supplies supporting records.
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 and service 1 September 2026; Invoice/recipient GSTIN/e-way bill reconciliation; Delivery proof and corrected customer record.