Option to pay GST: GTAs starting or newly liable may opt to self-pay by declaration within the registration-linked period. Inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by the stated deadline, and allowing a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to opt to self-pay GST for that year by filing a declaration in Annexure V within the later of two prescribed registration-linked periods.
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.
Option to pay GST: GTAs starting or newly liable may opt to self-pay by declaration within the registration-linked period.
Inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by the stated deadline, and allowing a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to opt to self-pay GST for that year by filing a declaration in Annexure V within the later of two prescribed registration-linked periods.
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