Option to Pay GST: deadline fixed for financial year choice and GTA registration opt-in procedure clarified. The amendment adds two provisos: the option for the Financial Year 2023-2024 must be exercised by 31st May, 2023; and a Goods Transport Agency that commences new business or crosses the registration threshold during any financial year may opt to pay GST for that year by filing a declaration in Annexure V within forty-five days from applying for registration or one month from obtaining registration, whichever is later.