Goods transport agency GST option amended with time limits for declaration and registration-based exercise of choice. Amendment to the Uttarakhand GST notification governing goods transport agency services inserted additional conditions for exercising the option to pay GST on services supplied by the GTA. The option for Financial Year 2023-2024 had to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during a financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.
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Provisions expressly mentioned in the judgment/order text.
Goods transport agency GST option amended with time limits for declaration and registration-based exercise of choice.
Amendment to the Uttarakhand GST notification governing goods transport agency services inserted additional conditions for exercising the option to pay GST on services supplied by the GTA. The option for Financial Year 2023-2024 had to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during a financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.
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