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    <title>Extension in exercising option by GTA to pay GST under forward charge by amending Notification No. 11/2017-State Tax (Rate) 30th June, 2017</title>
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    <description>Amendment extends the mechanism for a Goods Transport Agency to elect the forward-charge option, fixing a final cut-off for exercising the option for the year and adding a transitional route allowing GTAs that start new business or cross the registration threshold to opt to pay tax by submitting Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.</description>
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