Chapter II of CGST Rules, 2017
1[COMPOSITION
LEVY]
[helldod old[COMPOSITION RULES]helldod]
RULE - 4. Effective date for composition
levy.-
(corresponding section 10)
(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.