GTA option to pay GST: new proviso lets newly registered or threshold-crossing GTAs opt in by a prescribed declaration timeline. GTAs may elect to themselves pay GST on their services by exercising the option for the specified Financial Year by the prescribed deadline. A GTA that commences new business or crosses the registration threshold during a Financial Year may opt to pay GST for that Financial Year by filing a declaration in Annexure V within forty-five days of applying for GST registration or within one month of obtaining registration, whichever is later.