https://www.taxtmi.com/acts?id=26849 The composition levy option's effectiveness depends on how intimation is filed: if filed via the delayed route, effectiveness is from the beginning of the financial year; if filed via the standard route, it is from the appointed day. Intimations filed through the intermediate route take effect only after registration is granted, and the option then becomes effective from the date fixed under the rule governing date fixation for post-registration applicants. en-us Thu, 22 Jun 2017 11:37:53 +0530 Thu, 09 Oct 2025 16:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26849 The composition levy option's effectiveness depends on how intimation is filed: if filed via the delayed route, effectiveness is from the beginning of the financial year; if filed via the standard route, it is from the appointed day. Intimations filed through the intermediate route take effect only after registration is granted, and the option then becomes effective from the date fixed under the rule governing date fixation for post-registration applicants. Act-Rules GST Thu, 22 Jun 2017 11:37:53 +0530 https://www.taxtmi.com/acts?id=26849