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    <title>Advisory on the functionalities available on the portal for the GTA taxpayers</title>
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    <description>GTA taxpayers must elect annually between paying GST under the forward charge or reverting to reverse charge by filing declarations electronically: existing taxpayers use Annexure V to opt for forward charge or Annexure VI to revert to reverse charge, newly registered GTAs can file Annexure V within the dashboard displayed due date, and acknowledged manually filed Annexure V forms for the prior year may be uploaded for record; an election to self pay GST is deemed to continue for subsequent years unless Annexure VI is filed to revert.</description>
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