On 26th July, 2023, CBIC had issued Notification No. 06/2023- Central Tax (Rate). By way of this notification, a new form was introduced for Goods Transport Agencies (GTAs) who earlier used to pay GST under forward charge, but now wish to pay GST under reverse charge mechanism. GSTN issued an advisory on 01st January 2024 about functionalities for Goods Transport Agencies (GTAs) that are made available on the portal in this regard.
To read more about this, read our blog “Functionalities for GTA are LIVE on GST portal from 01st January 2024!”
Let's understand how can GTA select a forward charge or reverse charge on the GST portal!
Now, the GTA (Goods Transport Agency) has the option to select forward or reverse charge with just a few clicks on the GST common portal. Additionally, the GTA can upload a manually filled form to opt for a forward charge.
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