https://www.taxtmi.com/notifications?id=140233 Amendment inserts provisos allowing a Goods Transport Agency (GTA) to elect to pay GST for the financial year 2023-2024 by the prescribed deadline, and permits a GTA that commences business or crosses the registration threshold during a financial year to exercise that option by declaring in Annexure V within a limited period measured from the date of applying for GST registration or from the date of obtaining registration, whichever is later; the provisos are deemed operative from the stated effective date in May 2023. en-us Wed, 17 May 2023 00:00:00 +0530 Wed, 31 May 2023 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140233 Amendment inserts provisos allowing a Goods Transport Agency (GTA) to elect to pay GST for the financial year 2023-2024 by the prescribed deadline, and permits a GTA that commences business or crosses the registration threshold during a financial year to exercise that option by declaring in Annexure V within a limited period measured from the date of applying for GST registration or from the date of obtaining registration, whichever is later; the provisos are deemed operative from the stated effective date in May 2023. Notifications GST - States Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140233