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of <h1>Maharashtra Amends GST Notification: Changes to Conditions and Options for GTAs in FY 2023-2024.</h1> The Government of Maharashtra has issued Notification No. 05/2023-State Tax (Rate) to amend Notification No. 11/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. The amendment involves changes to the conditions under serial number 9, item (iii), sub-item (b) in the notification table. It introduces new provisos allowing the option for the Financial Year 2023-2024 to be exercised by May 31, 2023. Additionally, a Goods Transport Agency (GTA) starting new business or crossing the registration threshold can opt to pay GST by declaring in Annexure V within specified timeframes.
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