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    <title>Effective date of composition levy [ Rule 4 ]</title>
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    <description>Effective date of the composition levy depends on registration timing: provisional registrants who opt apply the appointed date; those opting after registration apply from the beginning of the financial year; applicants opting in a new-registration application take effect either from the date of becoming liable if application filed within thirty days, or from the date of grant of registration if filed later.</description>
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      <description>Effective date of the composition levy depends on registration timing: provisional registrants who opt apply the appointed date; those opting after registration apply from the beginning of the financial year; applicants opting in a new-registration application take effect either from the date of becoming liable if application filed within thirty days, or from the date of grant of registration if filed later.</description>
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