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Rule 4 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter II, Composition Levy

At a glance

Entitlement and conditions

  • Rule 4(2)An intimation under rule 3(2) is considered only after registration is granted. Its effective date is fixed under rule 10(2) or (3).

Procedure, powers and definitions

  • Rule 4(1)An intimation under rule 3(3) takes effect from the beginning of the financial year. An intimation under rule 3(1) takes effect from the appointed day.

Rule 4 links the effective date of a composition option to the intimation route used under rule 3. Existing registrants using the annual route start from the beginning of the financial year. Provisional registrants use the appointed day. For an applicant seeking registration, the option is considered only after registration is granted and starts from the date fixed under rule 10.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 4, verbatim (show)

Rule 4. Effective date for composition levy. -

(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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Annual option effect 4(1)

Questions to answer on the file3 questions
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Provisional migration option effect 4(1)

Questions to answer on the file3 questions
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New registration option consideration and effect 4(2)

Questions to answer on the file5 questions
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Provisions connected to Rule 4
ProvisionConnectionWords that tie them
Section 10 of the CGST Act, 2017this provision requires Section 10 of the CGST Act, 20174(1) "option to pay tax under section 10"
Rule 3this provision requires Rule 34(1) "sub-rule (3) of rule 3"; 4(2) "sub-rule (2) of rule 3"
Rule 10this provision requires Rule 104(2) "date fixed under sub-rule (2) or (3) of rule 10"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 117/36/2019-GST11 October 2019Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

Notifications (1)

NumberDateSubject
Notification No. 09/2020-Central Tax16 March 2020Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 4. Effective date for composition levy". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links