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[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- Integrated Tax
(Rate)
New Delhi, the 9th May, 2023
G.S.R......(E).-In exercise of the powers conferred by sub-sections (1), (3)
and (4) of section 5, subsection
(1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the
Integrated Goods and Services Tax Act, 2017 (13
of 2017), read with 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 the
recommendations of the Council, and on
being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in
the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No. 8/2017-
Integrated 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. 683(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 08/2017 - Integrated Tax (Rate),
dated the 28th June, 2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the
28th June, 2017 and last amended vide
notification number 03/2022-Integrated Tax (Rate), dated the 13th July, 2022
published in the official gazette vide
number G.S.R. 542(E), dated the 13th July, 2022.
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