Option to self-assess GST for goods transport agencies permitted, with a fixed deadline and new-registration window. Amendment inserts provisos allowing a Goods Transport Agency (GTA) to elect to pay GST for the financial year 2023-2024 by the prescribed deadline, and permits a GTA that commences business or crosses the registration threshold during a financial year to exercise that option by declaring in Annexure V within a limited period measured from the date of applying for GST registration or from the date of obtaining registration, whichever is later; the provisos are deemed operative from the stated effective date in May 2023.