GST CMP-04 is the intimation or application for withdrawing from the composition scheme. It is filed either voluntarily before the date of withdrawal, or within 7 days of becoming ineligible, such as when turnover crosses the limit.
Rule 6(2) provides for both. A voluntary withdrawal is filed before the date from which you want to leave. A mandatory withdrawal must be filed within 7 days of the event that makes you ineligible.
From the date of withdrawal, you become a normal taxpayer. Issue tax invoices, collect tax at applicable rates, take eligible credit, and file GSTR-1 and GSTR-3B. The option applies to all registrations under the same PAN, so withdrawal covers all of them.
Keep proof of the date of the event, such as the invoice on which turnover crossed the limit or the first inter-state sale, because the withdrawal date decides from when normal tax applies.
Under Section 18(1)(c) and Rule 6(3), a person withdrawing can claim credit on inputs held in stock, inputs in semi-finished or finished goods and capital goods on the day before withdrawal, by filing ITC-01 within 30 days of withdrawal. Time limits for invoices under the law still apply.
File CMP-08 for the period up to withdrawal and the annual return GSTR-4 for the year. Returns as a normal taxpayer start from the withdrawal date.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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