Procedure to switch to normal scheme of payment of tax :
Every person who has furnished an intimation under rule 4(2) or filed an application for withdrawal under rule 4(3) or a person in respect of whom an order of withdrawal of option has been passed in form GST CMP-07 under rule 4(5), may electronically furnish at the Common Portal, either directly or through a Facilitation Centre, a statement in form GST ITC-01 containing details of the stock of inputs and inputs contained in semi finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within 30 days, from the date from which the option is withdrawn or from the date of order passed in form GST CMP-07, as the case may be.
Any intimation for withdrawal under rule 4(2) or 4(3) or denial of the option under rule 4(5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same PAN.