Rule 4 of CGST Rules - Effective date for composition levy

Rule 4 of CGST Rules - Effective date for composition levy

(updated as on 15.11.2017)

(1) The option to pay tax under section 10 shall beeffective 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) ofthe said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant ofregistration to the applicant and his option to pay tax under section 10 shall be effectivefrom the date fixed under sub-rule (2) or (3) of rule 10.

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CHAPTER II

COMPOSITION RULES

Chapter IIof CGST Rules, 2017 consists of five rules relating to COMPOSITION RULESunder the GST regime. All this rules are available for your ready reference. Rule 3 :Intimation for composition levy Rule 4 : Effective date for composition levy Rule 5 :Conditions and restrictions for composition levy Rule 6 :Validity of composition levy Rule 7 :Rate of tax of the composition levy