Extension in exercising option by GTA to pay GST under forward charge by amending Notification No. 11/2017-State Tax (Rate) 30th June, 2017 - 05/2023-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION No. 05/2023-State Tax (Rate) Gandhinagar, Dated the 9TH May, 2023. No.(GHN-35) GST-2023/S.9(1) (52) GST Cell :- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (l) of section 16 and section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-32) GST-2017/S.9(1)(2)-TH dated the 30th June, 2017 being Notification No. 11/2017-State Tax (Rate), namely:- In the said notification, in the Table, against serial number 9, in item (iii), in subitem (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay CST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for CST registration or one month from the date of obtaining registration whichever is later. . By order and in the name of the Governor of Gujarat, (Yuvrajsingh Jadeja) Under Secretary to Government