[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 05/2023- Central Tax (Rate)
New Delhi, the 9th May, 2023

G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of
section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148
of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is
necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.
11/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under
column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:-
“Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st
May, 2023:

Provided also that a GTA who commences new business or crosses 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.”.

[F. No. -CBIC-190354/63/2023-TO (TRU-II)-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification number 11/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended vide
notification number 03/2022-Central Tax (Rate), dated the 13th July, 2022 published in the official gazette vide
number G.S.R. 541(E), dated the 13th July, 2022.