GTA option to self pay GST: deadline fixed; new registrants may elect via Annexure V within prescribed post registration period. The notification amends Notification No. 11/2017-State Tax (Rate) to add provisos allowing GTAs to elect to pay GST themselves: a deadline is prescribed for exercising the option for the financial year, and GTAs that commence business or cross the registration threshold during a financial year may make the election by declaring in Annexure V within the prescribed post registration period measured from registration application or grant.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GTA option to self pay GST: deadline fixed; new registrants may elect via Annexure V within prescribed post registration period.
The notification amends Notification No. 11/2017-State Tax (Rate) to add provisos allowing GTAs to elect to pay GST themselves: a deadline is prescribed for exercising the option for the financial year, and GTAs that commence business or cross the registration threshold during a financial year may make the election by declaring in Annexure V within the prescribed post registration period measured from registration application or grant.
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