Effective date for composition levy

Rule 4
Effective date for composition levy
GST
Composition Levy
Rule 4 of Central Goods and Services Tax Rules, 2017
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

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