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of <h1>West Bengal Extends Deadline for Goods Transport Agencies to Opt for Forward Charge GST Payment for FY 2023-2024.</h1> The Government of West Bengal has amended Notification No. 1135-F.T., dated June 28, 2017, to extend the deadline for Goods Transport Agencies (GTAs) to opt for paying GST under the forward charge mechanism. The amendment specifies that for the Financial Year 2023-2024, GTAs must exercise this option by May 31, 2023. Additionally, GTAs starting new businesses or surpassing the registration threshold within any Financial Year can opt to pay GST by declaring in Annexure V within 45 days of applying for GST registration or one month after obtaining it, whichever is later. This notification is effective from May 9, 2023.
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