Option to pay GST under forward charge extended, with a tailored election window for new or newly liable GTAs. Amendment inserts provisos allowing GTAs to elect to pay GST under the forward charge: existing GTAs must exercise the option by the prescribed final date for that financial year, while GTAs commencing new business or crossing the registration threshold may elect for that year by submitting a declaration in Annexure V within the short window measured from filing for registration or from obtaining registration, whichever is later.