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    <title>Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)</title>
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    <description>GTAs may elect to pay GST under the forward charge mechanism by annually submitting Annexure V on the GST portal via Services &gt; User Services &gt; Opting Forward Charge Payment by GTA; the option must be filed before the start of the financial year and, once filed, is not withdrawable during that year, with a prescribed cut-off date in the preceding year for submission.</description>
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