Goods Transport Agency GST option amended with new filing timelines for annual election and fresh registration cases. Amends the Assam GST notification governing the option available to a Goods Transport Agency to pay GST on services supplied by it. The amendment inserts additional provisos prescribing the time limit for exercising the option for the financial year 2023-2024 and allowing a GTA that commences new business or crosses the registration threshold during a financial year to exercise the option by filing Annexure V within the stated period. The notification takes effect from 9 May 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods Transport Agency GST option amended with new filing timelines for annual election and fresh registration cases.
Amends the Assam GST notification governing the option available to a Goods Transport Agency to pay GST on services supplied by it. The amendment inserts additional provisos prescribing the time limit for exercising the option for the financial year 2023-2024 and allowing a GTA that commences new business or crosses the registration threshold during a financial year to exercise the option by filing Annexure V within the stated period. The notification takes effect from 9 May 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.