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<h1>Mizoram Amends GST Notification: New Options for Financial Year 2023-24, GTAs Can Declare GST Payment in Annexure V.</h1> The Government of Mizoram has amended Notification No. 11/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. The amendment, effective from 19th May 2023, allows certain options for the Financial Year 2023-2024 to be exercised by 31st May 2023. Additionally, Goods Transport Agencies (GTAs) starting new businesses or reaching the registration threshold during any financial year can opt to pay GST on their services by declaring in Annexure V within 45 days of applying for GST registration or one month from obtaining registration, whichever is later.