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<h1>GTA option to pay GST under forward charge extended; new registrants may declare option via Annexure V within prescribed period.</h1> The notification amends the UTGST Rate notification to extend the deadline for a GTA to elect to pay GST under forward charge for the specified financial year and inserts a proviso allowing a GTA that starts a new business or crosses the registration threshold during a financial year to exercise the option by declaring it in Annexure V within a short period measured from the date of applying for registration or from the date of obtaining registration, whichever is later.