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    <description>Amendment requires exercise of the option to pay GST for the Financial Year 2023-2024 by the prescribed cut off and permits a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to elect to pay GST for that year by submitting a declaration in Annexure V within the later of the specified post registration windows. The notification states these amendments are deemed to have come into force on a prior specified date.</description>
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