<h1>GTAs can choose forward charge for GST under Notification No. 03/2022; submit Annexure V FORM by March 15.</h1> Goods Transport Agencies (GTAs) providing services under the Goods and Services Tax (GST) can opt to pay tax using the forward charge mechanism as per Notification No. 03/2022-Central Tax (Rate). This option must be submitted annually before the start of the financial year via the GST portal. GTAs must submit Annexure V FORM by March 15 of the preceding financial year. Once filed, the option cannot be changed within the year. The portal is currently accepting submissions for the financial year 2023-24 until March 15, 2023.