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    <description>The notification inserts provisos: the option to pay GST for the financial year 2023-2024 must be exercised by the prescribed deadline; and a GTA who commences business or crosses the registration threshold during a financial year may elect to pay GST for that year by submitting a declaration in Annexure V within the later of forty-five days from applying for GST registration or one month from obtaining registration.</description>
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      <description>The notification inserts provisos: the option to pay GST for the financial year 2023-2024 must be exercised by the prescribed deadline; and a GTA who commences business or crosses the registration threshold during a financial year may elect to pay GST for that year by submitting a declaration in Annexure V within the later of forty-five days from applying for GST registration or one month from obtaining registration.</description>
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