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<h1>India Extends Deadline for Goods Transport Agencies to Opt for Forward Charge GST Payment for FY 2023-2024.</h1> The Government of India has amended Notification No. 11/2017-Central Tax (Rate) to extend the deadline for Goods Transport Agencies (GTA) to opt for paying GST under the forward charge mechanism for the financial year 2023-2024. The new deadline is set for May 31, 2023. Additionally, GTAs that commence new business or surpass the registration threshold during a financial year can opt to pay GST by declaring in Annexure V within 45 days of applying for GST registration or one month after obtaining registration, whichever is later. This amendment is made under various sections of the Central Goods and Services Tax Act, 2017.