CGST Rules Rule 4 — Effective date for composition levy
CGST Rules, 2017 · Effective date for composition levy
Quick Answer
Rule 4 of the CGST Rules, 2017 governs Effective date for composition levy. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 4 CGST: Effective date for composition levy — eligibility, conditions, case laws and compliance impact under Indian tax law.
(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.
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CGST Rules Rule 4 was introduced as part of the CGST Rules, 2017.