What is the effective date of composition levy

There can be three situations with respective effective
dates as shown below:

1. Persons who have been granted provisional           –      1st July, 2017.
   registration and who opt for composition levy
   (Intimation is filed under Rule 3(1) in
   FORM GST CMP-01)
2. Persons opting for composition levy at the ti        –      Effective date of
   me of making applications for new registration           registration;
   in the same registration application itself                       Intimation shall be
   (The intimation under rule 3(2) in FORM                          considered only after the
   GST REG-01)                                                                                  grant of registration and
   his option to pay tax under
   composition scheme
   shall be effective from the
   effective date of
   registration
3. Persons opting for composition levy after         –          The beginning of the next
   obtaining registration (The                                                     financial year.
   intimation is filed under Rule
   3(3) in FORM GST CMP-02)

(FAQ 42: MSME)