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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
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TaxTMI 
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