Deleration in Annexure v

[Shahnawaz Alam]

R/sir we have filed physically(offline) Declaration in Annexure V with jurisdictional authority Annexure V –Form for exercising an option to pay GST by GTA under forward charge on 22-02-2023 with dated acknowledgement.But after 23/03/2023 we got information that Annexure V –Form for exercising an option to pay GST by GTA under forward charge is to be filled online before 15/03/2023 option for submitting form lapsed. Sir as we have filled physically(offline) Declaration in Annexure V with jurisdictional authority can we continue as GTA under forward charge

AI Summary

Goods Transport Agency's Offline GST Submission Valid Despite Online Requirement, Extension Granted for Compliance A Goods Transport Agency (GTA) sought clarification on whether their offline submission of Annexure V for opting to pay GST under forward charge was valid, given the requirement to submit online by March 15, 2023. Multiple respondents agreed that the offline submission, made on February 22, 2023, should suffice as the notification did not explicitly mandate online filing. They suggested that the procedural lapse should not invalidate the option and recommended informing the department of the situation. An extension to file online until May 31, 2023, was noted, allowing GTAs to regularize their submission.