Option to pay GST: declaration deadline set and GTAs starting business may elect liability via Annexure V. Inserts provisos allowing a taxpayer to elect the option to self-pay GST for the specified financial year subject to a fixed cut-off, and permits a goods transport agency that starts business or crosses the registration threshold during a financial year to opt to pay GST by filing a declaration in Annexure V within a limited period from the date of applying for registration or from the date of obtaining registration, whichever is later.
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: declaration deadline set and GTAs starting business may elect liability via Annexure V.
Inserts provisos allowing a taxpayer to elect the option to self-pay GST for the specified financial year subject to a fixed cut-off, and permits a goods transport agency that starts business or crosses the registration threshold during a financial year to opt to pay GST by filing a declaration in Annexure V within a limited period from the date of applying for registration or from the date of obtaining registration, whichever is later.
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