Provisions under Rule 4 of the CGST Rules, 2017 relating to “Effective Date for Composition Levy”:
CGST Rule 4: Effective Date for Composition Levy (Chapter II: Composition Levy Rules) [*1]
(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
Notes (History of Amendments in Bare Text):
1. CGST Rule 4 introduced vide Notification 3/2017, effective 22/06/2017.
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