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According to Rule 4 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub- rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.

  2. The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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