Notifications Notification No. 5/2023 –CTR DT. 09.05.23: Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge. Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA were given option to pay tax, as under, vide N. No 3/2022 – CTR, dated 13.07.2022 Under Forward Charge Mechanism (FCM) by GTA themselves and pay tax @12% with ITC or pay tax @5% without ITC; or Under Reverse Charge Mechanism (RCM) by recipient of services and pay tax @5% without ITC. GTA has to make a declaration in Form Annexure V for exercising the forward charge mechanism be.......