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Circumstances | composition Ivey Date |
Persons granted provisional registration who decide to pay composition levy. (Intimation is filed in accordance with Rule 3(1) in Form GSTCMP-01 | Date of appointment which is - 22/06/2017 |
When making a new registration application in the same application, persons opting for composition levie (Intimation under Rule 3(2) of FORM GST REG-01) | Date of effective registration. Intimation shall only be considered after registration has been granted. The effective date of registration shall also be the date that the taxpayer can opt to pay tax under the composition scheme. |
After obtaining registration, persons may opt for composition. The intimation is filed according to Rule 3(3) on Form GST CMP-01. | Financial year bengan |