Rules Search : Select : Central Goods and Services Tax Rules, 2017 Goods and Services Tax Compensation Cess Rules, 2017 Goods and Services Tax Settlement of Funds Rules, 2017 GSTA_274Rule 1 - Short title and Commencement GSTA_275Rule 2 - Definitions GSTA_276Rule 3 - Intimation for composition levy GSTA_277Rule 4 - Effective date for composition levy GSTA_278Rule 5 - Conditions and restrictions for composition levy Views Home / Goods and Services Tax Full Page