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	<caption><strong><span style="font-size:28px">There can be three situations with respective effective dates as shown below:</span></strong></caption>
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			<div style="text-align:center"><span style="font-size:28px"><strong><span style="color:#34495e">Situation</span></strong></span></div>
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			<div style="text-align:center"><span style="font-size:28px"><strong><span style="color:#34495e">Effective date of composition levy</span></strong></span></div>
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			<div style="text-align:justify"><span style="font-size:28px"><span style="color:#34495e">Persons who have been granted provisional registration and who opt for composition levy (Intimation is filed under Rule 3(1) in FORM GST CMP-01)</span></span></div>

			<div style="text-align:justify">&nbsp;</div>
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			<div style="text-align:justify"><span style="font-size:28px"><span style="color:#34495e">1st July, 2017.</span></span></div>
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			<div style="text-align:justify"><span style="font-size:28px"><span style="color:#34495e">Persons opting for composition levy at the time of making application for new registration in the same registration application itself (The intimation under Rule 3(2) in FORM GST REG-01)</span></span></div>

			<div style="text-align:justify">&nbsp;</div>
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			<div style="text-align:justify"><span style="font-size:28px"><span style="color:#34495e">Effective date of registration; Intimation shall be considered only after the grant of registration and his option to pay tax under composition scheme shall be effective from the effective date of registration.</span></span></div>
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			<div style="text-align:justify"><span style="font-size:28px"><span style="color:#34495e">Persons opting for composition levy after obtaining registration (The intimation is filed under Rule 3(3) in FORM GST CMP-02)</span></span></div>

			<div style="text-align:justify">&nbsp;</div>
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			<td style="border-bottom:1px solid #cccccc; border-left:none; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:justify"><span style="font-size:28px"><span style="color:#34495e">The beginning of the next financial year</span></span></div>
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