Advisory on the functionalities available on the portal for the GTA taxpayers

Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers: As
per the Notification No. 06/2023-Central Tax (Rate), dated 26.07.2023, the option by GTA to pay GST
on Forward Charge mechanism or the Reverse Charge mechanism respectively on the services supplied
by them during a Financial Year shall be exercised by making a declaration in Annexure V or Annexure
VI from the 1st January of the current Financial Year till 31st March of the current Financial Year, for the
next Financial Year. To comply with the above notification, online filing in Annexure V Form and
Annexure VI Form is available on the portal for the existing GTA taxpayers for filing declaration in
Annexure V Form or Annexure VI Form for the succeeding FY 2024-25 from 01.01.2024 to 31.03.2024.

Filing of Online Declaration in Annexure V for the Newly registered GTA Taxpayers: As per the
Notification No. 5/2023-Central Tax (Rate), dated 09.05.2023, the option to pay GST on Forward Charge
mechanism on the services supplied by the Newly registered taxpayers can now be able to file their
declaration within the specified due date for the current Financial Year i.e. 2023-2024 and onwards. The
due date (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) is now being configured by the system and the
same would be displayed to the newly registered taxpayers on their dashboard. The newly registered GTA
taxpayers can now file their online declaration on the portal for the current FY within the specified due
date.

Uploading manually filed Annexure V Form for the FY 2023-24 on the portal: The Existing/ Newly
registered GTA taxpayers who have already submitted Declaration in Annexure V Form for the FY
2023-24 manually with the jurisdictional authority are requested to upload their duly acknowledged
legible copy of the Annexure V Form on the portal, mentioning correct particulars as mentioned in the
physical Annexure V submitted, with correct date of acknowledgement from jurisdictional office, where
such physical Annexure V was filed for the record purposes. Further it is informed that if the Annexure V
was filed manually within the specified due date for the FY 2023-24, he need not to file it again on the
portal for the FY 2024-25 or any succeeding FY. By utilizing the manual upload facility, you can upload
the legible copy of duly acknowledged manually filed Annexure V for 2023-24, with correct particulars.