Notification No. 05/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge.

Important Keyword: F. No. -CBIC-190354/63/2023-TO (TRU-II)-CBEC, Notification No. 05/2023- Union Territory Tax (Rate), Section 7(4) UTGST Act 2017, Section 8(1) UTGST Act 2017, Section 21(xxvii)(v)(iv) UTGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017, Section 148 CGST Act 2017, Notification No. 11/2017 –Union Territory Tax (Rate), Notification No. 03/2022-Union Territory Tax (Rate).

[F. No. -CBIC-190354/63/2023-TO (TRU-II)-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 9^th May, 2023

Notification No. 05/2023 – Union Territory Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

G.S.R……(E).-In exercise of the powers   conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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.11/2017-Union Territory Tax (Rate),dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28^th 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.”.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification number 11/2017 –Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and last amended vide notification number 03/2022-Union Territory Tax (Rate), dated the 13^th July, 2022 published in the official gazette vide number G.S.R. 543(E), dated the 13^th July, 2022.

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