What is the effective date of composition levy

There can be three situations:

1.Persons who have been granted            -The appointed date is 22nd June,2017
provisional registration and who opt
for composition levy (Intimation under
Rule 3(1)

2.Persons opting for composition levy    –     Effective date of registration;           at the time of making application for new     intimation shall be considered
registration in the same registration               only after the grant of
application itself (Intimation under                   registration and his option to pay
Rule 3(2))                                                                        tax under section 10 shall be                                                                                                            effective from the effective date of                                                                                              registration.

3.Persons opting for composition after  –    The beginning of the financial year.
obtaining registration (Intimation
under Rule 3(3))

(FAQ 22: COMPOSITION LEVY)