https://www.taxtmi.com/forum/issue?id=118466 A GTA that submitted a physical declaration in Annexure V on 22 February 2023 has made the required declaration to exercise the option to pay GST under forward charge; the declaration to the jurisdictional authority satisfies the substantive condition even if filed offline, and the medium of submission is a procedural matter. Taxpayers should notify the department to regularise records and may file the declaration on the GST portal to avoid future inconvenience; a subsequent amendment extended the permissible filing period for Annexure V, assisting GTAs who missed the earlier deadline. en-us Tue, 04 Apr 2023 12:50:45 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118466 A GTA that submitted a physical declaration in Annexure V on 22 February 2023 has made the required declaration to exercise the option to pay GST under forward charge; the declaration to the jurisdictional authority satisfies the substantive condition even if filed offline, and the medium of submission is a procedural matter. Taxpayers should notify the department to regularise records and may file the declaration on the GST portal to avoid future inconvenience; a subsequent amendment extended the permissible filing period for Annexure V, assisting GTAs who missed the earlier deadline. Discussion-Forum GST Tue, 04 Apr 2023 12:50:45 +0530 https://www.taxtmi.com/forum/issue?id=118466