GST: Extend Due Date of Opting for Forward Charge in case of GTA Services

A Request has been sent to Member Secretary/ Chairperson of GST Council to extend due date of Opting for Forward Charge in case of GTA Services.

With reference to above it is respectfully submitted that the Goods Transport Agencies have to submit Annexure V to opt for Forward charge of Tax and for the Financial Year 2023-24 and the due date of submission of the Annexure V by the Transport company was 15th March 2023. Lot of dealers providing the GTA Services and desirous to go for Forward charge with respect failed to submit the Annexure V on or before due date due to various reason including ignorance of this procedure. In most of the cases these dealers came to know this failure when the recipients of their service enquire from them the supportive documents of applying in Annexure V in the month of April 2023.

Your good self is therefore requested to please consider of reopening of the window for applying Annexure V again so that these dealers can go for forward charge in case of GTA services as per their business need.

Further in case of new registration it appears that there is no facility to opt for the Forward charge under GTA service . See for example A business is started new on 15th April 2023 and wants to go for forward charge in case of GTA . How he can opt for this because the window is closed on 15th March 2023 for the Financial Year, please clarify the situation and if the facility is not available then please resolve this deadlock because in that case in certain circumstances it will not be possible for them to do the business as per their requirement.

Besides this , an already registered dealer wants to start GTA services in his existing Registration certificate then they can not go for forward charge because the window is closed on 15th March 2023.

The transport sector, which is a very important sector and most of the dealers in this sector are not equipped with the resources to understand the intricacies of GST laws hence failed to follow the procedural part of it and require relief from the GST council.