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Transitioning from the GST Composition Scheme to the Regular Scheme involves specific steps and compliance with the Goods and Services Tax (GST) regulations in India. The Composition Scheme is designed for small businesses, allowing them to pay a fixed percentage of their turnover as tax. Here are the key steps for moving from the Composition Scheme to the Regular Scheme:

### Steps for Transition:

#### 1. **Eligibility Check:**
– Ensure that your business is eligible to move from the Composition Scheme to the Regular Scheme. The Composition Scheme is generally available to businesses with an annual turnover up to a specified threshold.

#### 2. **Intimation to Tax Authorities:**
– Submit an application or an intimation to the tax authorities about your decision to transition from the Composition Scheme to the Regular Scheme. The intimation should be filed in the prescribed format, as specified by the GST authorities.

#### 3. **Form GST CMP-04:**
– If you have opted for the Composition Scheme, you need to file Form GST CMP-04 to provide details of stock and inward supplies received during the transition period.

#### 4. **Payment of Tax:**
– Pay any pending tax liabilities under the Composition Scheme. This may include the payment of tax on stock and supplies as per the provisions of the Composition Scheme.

#### 5. **Invoice Compliance:**
– Ensure that your invoices comply with the requirements of the Regular Scheme. This includes providing all the mandatory details on tax invoices.

#### 6. **Input Tax Credit:**
– Under the Regular Scheme, businesses are eligible to claim input tax credit on their purchases. Review and reconcile input tax credit availability for the transition period.

#### 7. **Filing of GST Returns:**
– Start filing GST returns under the Regular Scheme, including GSTR-1 (outward supplies), GSTR-3B (summary return), and others as applicable.

#### 8. **Update GSTIN:**
– Update your GST Identification Number (GSTIN) details with suppliers, customers, and other relevant entities to reflect the change in the tax scheme.

#### 9. **Compliance with Regular Scheme Rules:**
– Comply with all the rules and regulations applicable under the Regular Scheme, such as reverse charge mechanisms, tax rates, and filing requirements.

#### 10. **Professional Assistance:**
– It is advisable to seek professional assistance from a tax consultant or accounting professional to ensure a smooth transition and compliance with all legal requirements.

### Important Points to Note:

– **Transition Period:** Be mindful of the transition period and any specific rules or provisions applicable during this period.

– **Record Keeping:** Maintain proper records of transactions, invoices, and other relevant documents for compliance and audit purposes.

– **Legal Provisions:** Keep abreast of any legal provisions or notifications issued by the GST authorities regarding the transition from the Composition Scheme to the Regular Scheme.

Always refer to the latest guidelines and updates from the GST authorities for the most accurate and up-to-date information regarding the transition process.