Notification No. 05/2023
Date: May 9, 2023
Subject: Amendment to Notification No. 8/2017–Integrated Tax (Rate) extending timelines for Goods Transport Agency (GTA) option.
Description:
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting provisos extending the due date for exercising the option to pay GST under forward charge for FY 2023–24 up to 31 May 2023. It also allows newly registered GTAs to exercise such option within a specified period from registration. The amendment provides procedural relief and flexibility to GTA service providers.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).