The Government of Madhya Pradesh on May 17, 2023, issued a notification related to the exemption of intra-State supply of services from GST. This notification shall be deemed to have come into force with effect from May 09, 2023.
A Goods Transport Agency who commences new business or crosses the threshold for registration during any Financial Year may exercise 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.
