GSTN enabled Option to file a declaration in Annexure-V to opt for payment under FCM
The Goods and Services Tax Network (“GSTN”) has enabled the option to file a declaration in Annexure-V to opt for payment under the Forward Charge Mechanism (“FCM”) by the Goods Transport Agency (“GTA”) on the GST Portal.
The functionality can be accessed at: Dashboard > Services > User Services > Opting Forward Charge payment by GTA (Annexure V) > Select FY & apply
Please Note: Last date for submission of declaration for the Financial Year 2023-2024 is March 15, 2023.
Source #GST Portal