What are the penal consequences if a person opts for the composition scheme in violation of the conditions?

What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Question 23
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Ans. If a taxable person has paid tax under the composition scheme though he was not eligible for the scheme then the person would be liable to penalty and the provisio

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