CGST Rules – Central Goods and Services Tax Rules, 2017

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.