Notification No. 05/2023
Date: May 9, 2023
Subject: Amendment to Notification 11/2017–CT (Rate) modifying declaration timelines and options for GTA (Goods Transport Agency).
Description:
Two new provisos are inserted under item (iii)(b) of S. No. 9, allowing:
• Extended timeline for FY 2023–24—GTA may opt for forward charge until 31 May 2023.
• New business entrants or newly registered GTAs may opt for forward charge within 45 days of applying for registration or 1 month after registration, whichever is later.
This provides operational flexibility for transporters under the GTA tax regime.
Issued for earlier notification?
Yes — amends Notification 11/2017–CT (Rate).
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