Option to pay GST under forward charge extended; new GTAs may opt within the prescribed registration period. Extends the deadline for Goods Transport Agencies to exercise the option to pay GST under the forward charge mechanism to 31st May for the financial year, and allows a GTA that commences business or crosses the registration threshold during a financial year to opt to pay GST for that year by declaring in Annexure V within the later of forty-five days from applying for registration or one month from obtaining registration.