Effective date for composition levy/ Rule‑4 of CGST Rules 2017/ Rule‑4 of GST Composition Levy Rule

4. Effec­tive date for com­po­si­tion levy.- 

(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.