{"id":8973,"date":"2023-05-30T14:45:23","date_gmt":"2023-05-30T13:45:23","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8973"},"modified":"2023-05-30T14:48:36","modified_gmt":"2023-05-30T13:48:36","slug":"gstn-issues-advisory-on-filing-of-declaration-in-annexure-v-by-goods-transport-agency-gta-opting-to-pay-tax-under-forward-charge-mechanism","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gstn-issues-advisory-on-filing-of-declaration-in-annexure-v-by-goods-transport-agency-gta-opting-to-pay-tax-under-forward-charge-mechanism\/","title":{"rendered":"GSTN issues advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism"},"content":{"rendered":"<p align=\"justify\">The Goods and Service Tax Network has issued an&nbsp;<strong><em>Advisory dated  May 30, 2023<\/em><\/strong>&nbsp;on the filing of  declaration in Annexure V by the Goods Transport Agency (<strong>&#8220;GTA&#8221;<\/strong>) opting to pay tax under the forward charge  mechanism . <\/p>\n<p align=\"justify\">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.\n  <\/p>\n<p align=\"justify\">The declaration may be filed within the specified time limits, as  prescribed in the&nbsp;<a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1009728\/ENG\/Notifications\" target=\"blank\" rel=\"noopener\">Notification. No. 05\/2023-Central Tax (Rate), dated. 09.05.2023.<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2023\/05\/30-05.png<\/p>\n","protected":false},"author":1,"featured_media":8975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8973"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8973"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8973\/revisions"}],"predecessor-version":[{"id":8977,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8973\/revisions\/8977"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/8975"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}