Rule 4 of CGST Rules

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.

Thanks

CA Rahul Gupta