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Composition Levy – Rule 4 of CGST Rules

Composition Levy – Rule 4 of CGST Rules :

 

Effective date for Composition Levy:

  • If Composition scheme is opted from the appointed date then effective date would be the appointed date.
  • If Composition scheme is opted by already registered person then effective date would be from the beginning of the financial year
  • If the registered person has applied for Composition then the intimation shall be considered only after the grant of registration to the applicant
GST-Goods and Service Tax | Tina Saha |