Rule 4 CGST Rules 2017
Summary of Rule 4 CGST Rules 2017
( Rule 4 CGST Rules 2017 explains Effective date for composition levy and is covered in Chapter II – Composition Rules : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 )
Rule 4 CGST Rules 2017
Effective date for composition levy
4. (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 subrule (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.
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