FORM GST CMP-07 - Order accepting or rejecting the composition reply
The officer decides the CMP-06 reply, including any effective date of denial and reasons.
Responsible actor: The proper officer records the selected outcome. 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
The selected fictional decision dated 8 October 2026 accepts the 15 Septemberreply: invoice, registered-recipient evidence and delivery record show an intra-State supply. The composition option continues for this particular notice; no rejection or retrospective denial is selected.
Reference and addressee
| Reference number | ILLUSTRATION-CMP07-2026-01 |
|---|---|
| Date | 8 October 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Reply ARN/date | ILLUSTRATION-CMP06-2026-01 /15 September 2026 |
Selected paragraph - acceptance
The reply dated 15 September 2026 to noticeILLUSTRATION-CMP05-2026-01 dated1 September 2026 has been examined. InvoiceAST/2026/081 and the enclosed registration, e-way bill and delivery evidence establish Karnataka delivery to the Karnataka-registered recipient. The alleged inter-State classification based only on customer code TN-081 is not sustained. The reply is satisfactory, the notice is vacated and the composition option continues on these stated facts.
Unselected alternatives and execution
| Rejection/no-reply/hearing-default alternatives | Not selected in this completed acceptance model |
|---|---|
| Effective denial date | Not applicable - no denial in this outcome |
| Officer | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Place/date | Bengaluru /8 October 2026 |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Check that the actual order selects acceptance or denial coherently.
- If denied, identify the exact effective date, regular-tax consequences and eligible stock-credit route.
- For acceptance, keep the order with the notice/reply and continue testing ongoing eligibility.
Evidence supporting these entries
- CMP-05 and CMP-06ARN
- Invoice/delivery/recipient evidence accepted by the officer
- Authenticated CMP-07 in a real matter
Period and legal consequences
Rule 6(5)requires an order within 30 days of receipt of reply.8 October is 23 days after 15 September in this scenario. Acceptance resolves the identified notice; it is not permanent certification of composition eligibility.
Primary source and exact locator
Official notified form source: PDF pages 14-15; printed pages 8-9.
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 proper officer records the selected outcome. The officer decides the CMP-06 reply, including any effective date of denial and reasons.
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 CMP-06ARN; Invoice/delivery/recipient evidence accepted by the officer; Authenticated CMP-07 in a real matter.