https://www.taxtmi.com/notifications?id=140520 The notification amends conditions for a GTA's option to pay GST by requiring exercise of the option for the specified financial year by the prescribed deadline, and permitting a GTA that begins business or crosses the registration threshold during a financial year to opt to pay GST for that year by filing a declaration in Annexure V within forty five days of applying for GST registration or within one month of obtaining registration, whichever is later; the amendment is deemed effective from 9 May 2023. en-us Mon, 24 Jul 2023 00:00:00 +0530 Fri, 15 Sep 2023 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140520 The notification amends conditions for a GTA's option to pay GST by requiring exercise of the option for the specified financial year by the prescribed deadline, and permitting a GTA that begins business or crosses the registration threshold during a financial year to opt to pay GST for that year by filing a declaration in Annexure V within forty five days of applying for GST registration or within one month of obtaining registration, whichever is later; the amendment is deemed effective from 9 May 2023. Notifications GST - States Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140520