Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. - 05/2023 - Integrated GST (IGST) Rate

..... Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2023- Integrated Tax (Rate) New Delhi, the 9th May, 2023 G.S.R. 349 (E). -In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5 , sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 , sub-section (1) of section 16 and section 148 of the Central Goods and Ser .....

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Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. - 05/2023 - Integrated GST (IGST) Rate

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..... ise the option to itself pay GST 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 GST registration or one month from the date of obtaining registration whichever is later. . [F. No. -CBIC-190354/63/2023-TO (TRU-II)-CBEC] (Rajeev Ranjan) Under Secretary to the Government of India Note: - The principal notification number 08/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was p .....

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Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. - 05/2023 - Integrated GST (IGST) Rate

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