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        Case ID :
        GST

        Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism

        May 30, 2023

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        The GTAs, who commence business or cross registration threshold on or after 1st April, 2023, and wish to opt for payment of tax under forward charge mechanism are required to file their declaration in Annexure V for the FY 2023-24 physically before the concerned jurisdictional authority.

        The declaration may be filed within the specified time limits, as prescribed in the Notification. No. 05/2023-Central Tax (Rate), dated. 09.05.2023.

        Forward charge election requires GTAs to file Annexure V declaration physically within prescribed time to jurisdictional authority. GTAs opting to pay tax under the forward charge mechanism must file a physical declaration in Annexure V for the relevant financial year before the concerned jurisdictional authority, within the specified filing time limits prescribed by the controlling notification.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Forward charge election requires GTAs to file Annexure V declaration physically within prescribed time to jurisdictional authority.

                                GTAs opting to pay tax under the forward charge mechanism must file a physical declaration in Annexure V for the relevant financial year before the concerned jurisdictional authority, within the specified filing time limits prescribed by the controlling notification.


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