The National Capital Territory of Delhi has revised the process for payment of GST by Goods Transport Agencies (GTAs) commencing new businesses or crossing the registration threshold. GTAs that commence new businesses or cross the registration threshold during any financial year now have the option to pay GST on the services they supply during that financial year by making a declaration in Annexure V.
The declaration must be submitted either within forty-five days from the date of applying for GST registration or one month from the date of obtaining registration, whichever is later.
