GSTN issues advisory on filing of declaration in Annexure V by GTA opting to pay tax under forward charge mechanism

Last updated: 31 May 2023

The GTAs, who commence business or cross registration threshold on or after 1st April, 2023, and wish to opt for payment of tax under forward charge mechanism are required to file their declaration in Annexure V for the FY 2023-24 physically before the concerned jurisdictional authority. The

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