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

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..... 3. 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 .....

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..... 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 .....

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