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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Composition Tax Option Timing: Section 10 Effective Dates Based on Intimation Filing Under Rule 1 Sub-rules</h1> The option to pay tax under section 10 of the GST Composition Rules becomes effective at the start of the financial year if the intimation is filed under sub-rule (3) of rule 1, or on the appointed day if filed under sub-rule (1). Intimation under sub-rule (2) of rule 1 is valid only after the applicant receives registration, with the tax option effective from the date set under sub-rule (2) or (3) of rule Registration.3.
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