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    <title>Seeks to amend Notification No 1135-F.T., dated the 28th June, 2017 to extend the deadline for exercising option by Goods Transport Agencies (GTAs) to pay GST under forward charge mechanism (FCM).</title>
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    <description>Extends the deadline for Goods Transport Agencies to exercise the option to pay GST under the forward charge mechanism to 31st May for the financial year, and allows a GTA that commences business or crosses the registration threshold during a financial year to opt to pay GST for that year by declaring in Annexure V within the later of forty-five days from applying for registration or one month from obtaining registration.</description>
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      <description>Extends the deadline for Goods Transport Agencies to exercise the option to pay GST under the forward charge mechanism to 31st May for the financial year, and allows a GTA that commences business or crosses the registration threshold during a financial year to opt to pay GST for that year by declaring in Annexure V within the later of forty-five days from applying for registration or one month from obtaining registration.</description>
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