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of <h1>Karnataka Amends GST Notification: GTAs Can Opt for GST Payment Annually; Automatic Renewal Unless Declared Otherwise.</h1> The Government of Karnataka has amended Notification No. FD 48 CSL 2017, dated June 29, 2017, under the Karnataka Goods and Services Tax Act, 2017. Key changes include modifications to conditions and explanations in the notification's table, particularly affecting Goods Transport Agencies (GTA). GTAs can now opt to pay GST on services supplied during a financial year, with the option automatically extending to future years unless a declaration is filed to revert to the reverse charge mechanism. The deadline for exercising this option is between January 1 and March 31 of the preceding financial year. The notification is effective from July 27, 2023.
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