The Goods Transport Authority (GTA)s , every GTA service provider who has cross prescribed threshold limit on or after 1st April, 2023, and wish to choice for payment under forward charge mechanism are required to file their declaration in form Annexure V for the FY 2023-24 on or before the 31st May, 2023. In case of new registration, need to file before the expiry of 45 days from the date of applying for registration or one month from the date of obtaining GST registration whichever is later.
Annexure V: It is a declaration form filed by a GTA service provider if they wish to choose a forward charge mechanism, and needs to file annexure V.
FAQ's
It is a declaration form filed by GTA service provider if they wish to choose a forward charge mechanism, needs to file annexure V.
Every GTA service provider if they wish to choose for payment under forward charge mechanism.
31st May, 2023 is the last date of filing annexure V.
