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<h1>Kerala Extends Deadline for Goods Transport Agencies to Opt for Forward Charge GST in FY 2023-2024.</h1> The Government of Kerala has amended Notification No.72/2017/TAXES to extend the deadline for Goods Transport Agencies (GTAs) to opt for paying GST under the forward charge mechanism for the Financial Year 2023-2024. The new deadline is 31st May 2023, instead of 15th March 2023. Additionally, GTAs starting new businesses or crossing the registration threshold during any financial year can exercise this option within 45 days from applying for GST registration or one month from obtaining registration, whichever is later. This amendment, effective from 9th May 2023, aims to facilitate compliance in the public interest.