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    <title>Filing of Declaration in Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism.</title>
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    <description>Goods Transport Agencies opting to pay GST under the forward charge mechanism may file the prescribed Annexure V declaration physically where online functionality is unavailable. Eligible GTAs commencing business or crossing the registration threshold on or after 1 April 2023 may exercise the option within forty-five days from applying for registration or one month from obtaining registration, whichever is later. State Tax officers must accept and place these declarations on record during financial year 2023-24.</description>
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      <description>Goods Transport Agencies opting to pay GST under the forward charge mechanism may file the prescribed Annexure V declaration physically where online functionality is unavailable. Eligible GTAs commencing business or crossing the registration threshold on or after 1 April 2023 may exercise the option within forty-five days from applying for registration or one month from obtaining registration, whichever is later. State Tax officers must accept and place these declarations on record during financial year 2023-24.</description>
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