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of <h1>India Extends Deadline for Goods Transport Agencies to Opt GST Forward Charge for 2023-2024 till May 31, 2023.</h1> The Government of India has issued Notification No. 05/2023 to amend Notification No. 08/2017-Integrated Tax (Rate) dated June 28, 2017. This amendment extends the deadline for Goods Transport Agencies (GTA) to opt for paying GST under the forward charge mechanism for the financial year 2023-2024 to May 31, 2023. Additionally, GTAs starting new businesses or exceeding the registration threshold during any financial year can opt to pay GST on their services by declaring in Annexure V within 45 days of applying for GST registration or one month from obtaining registration, whichever is later.
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