31. A supplier registered u/s 10. His aggregate turnover crosses the threshold limit as on 7-8-20XX. Advise him.

32. A supplier registered u/s 10. His aggregate turnover is ₹ 49 Lakhs. He wants to shift in regular scheme voluntarily. Advise him.

33. A supplier registered u/s 22 as a normal tax payer. He wants to opt for composition scheme. Advise him.

34. As per Rule 6(4) proper officer can issue SCN in FORM ………….. if has…………………that the registered person was not eligible to pay tax u/s 10 or has contravened the provision of composition scheme.

35.As per rule 6(4) the registered person has received a notice that he has was not eligible to pay tax u/s 10 or has contravened the provision of composition scheme. The registered person shall reply to this SCN in FORM……within…..days of the receipt of such notice.