# The Central Goods and Services Tax Rules, 2017, Rule 4: Effective date for composition levy

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/4/

## Text

(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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