Seeks to amend Notification No 1135-F.T., dated the 28th June, 2017 to extend the deadline for exercising option by Goods Transport Agencies (GTAs) to pay GST under forward charge mechanism (FCM).

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....orresponding Central Notification No. 5/2023-Central Tax (Rate)] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that....