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<h1>Understanding Rule 4: Composition Levy Effective Dates under CGST Act 2017 for Provisional and New Registrations.</h1> Rule 4 of the CGST Act, 2017 outlines the effective dates for the composition levy under the GST framework. For those granted provisional registration and opting for composition under Rule 3(1), the effective date is July 1, 2017. For those opting after obtaining registration, it is the start of the financial year. If opting during new registration, the date depends on the timing of the registration application: if within 30 days of becoming liable, it is the liability date; if after 30 days, it is the registration grant date.