TaxTMI 
TaxTMI 
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
Deleration in Annexure v
04 Apr 2023 
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Option by GTA to pay GST under forward charge remains valid where Annexure V was submitted offline; records can be regularised.
A GTA that submitted a physical declaration in Annexure V on 22 February 2023 has made the required declaration to exercise the option to pay GST under forward charge; the declaration to the jurisdictional authority satisfies the substantive condition even if filed offline, and the medium of submission is a procedural matter. Taxpayers should notify the department to regularise records and may file the declaration on the GST portal to avoid future inconvenience; a subsequent amendment extended the permissible filing period for Annexure V, assisting GTAs who missed the earlier deadline. (AI Summary)
A GTA that submitted a physical declaration in Annexure V on 22 February 2023 has made the required declaration to exercise the option to pay GST under forward charge; the declaration to the jurisdictional authority satisfies the substantive condition even if filed offline, and the medium of submission is a procedural matter. Taxpayers should notify the department to regularise records and may file the declaration on the GST portal to avoid future inconvenience; a subsequent amendment extended the permissible filing period for Annexure V, assisting GTAs who missed the earlier deadline. (AI Summary)