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<h1>Nagaland Amends GST Act: GTAs Must Opt by May 31, 2023, New Businesses Declare in Annexure V Within 45 Days.</h1> The Government of Nagaland has issued an amendment to a previous notification concerning the Nagaland Goods and Services Tax Act, 2017. This amendment, effective from May 9, 2023, modifies the conditions under which Goods Transport Agencies (GTAs) can opt to pay GST. Specifically, GTAs must exercise this option for the Financial Year 2023-2024 by May 31, 2023. Additionally, GTAs starting new businesses or surpassing the registration threshold during any financial year can opt to pay GST by declaring in Annexure V within 45 days of applying for GST registration or one month from obtaining it, whichever is later.