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    <title>Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.</title>
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    <description>Amendment to Notification No. 11/2017 clarifies the exercise of the option for GTAs to pay GST under forward charge for the relevant financial year and establishes that a GTA commencing new business or crossing the registration threshold may opt to pay GST by submitting a declaration in Annexure V within the prescribed post registration period, as inserted into condition (2) of the Table against serial number 9.</description>
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