Effective date for composition levy: depends on intimation timing-start of financial year or appointed day; registration cases use notified date.

The rule sets the effective date for the option to pay tax under the composition levy: intimation under sub rule (3) of rule 1 makes the option effective from the beginning of the financial year; intimation under sub rule (1) makes it effective from the appointed day; intimation under sub rule (2) is considered only after registration and becomes effective from the date fixed under the relevant Registration sub rule.

---

---

---