https://www.taxtmi.com/notifications?id=140103 The notification amends the UTGST Rate notification to extend the deadline for a GTA to elect to pay GST under forward charge for the specified financial year and inserts a proviso allowing a GTA that starts a new business or crosses the registration threshold during a financial year to exercise the option by declaring it in Annexure V within a short period measured from the date of applying for registration or from the date of obtaining registration, whichever is later. en-us Tue, 09 May 2023 00:00:00 +0530 Wed, 10 May 2023 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140103 The notification amends the UTGST Rate notification to extend the deadline for a GTA to elect to pay GST under forward charge for the specified financial year and inserts a proviso allowing a GTA that starts a new business or crosses the registration threshold during a financial year to exercise the option by declaring it in Annexure V within a short period measured from the date of applying for registration or from the date of obtaining registration, whichever is later. Notifications GST Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140103