The Finance Department, Delhi on October 17, 2022 has issued amendments to Notification No. 11/2017-State Tax (Rate) dated June 30, 2017 under Delhi Goods and Services Tax which states “Tax on Intra-state supply of services”. This has come into force on July 18, 2022.
The following has been amended namely: -
• The Table has amendments relating to Transport of passengers, services of Goods Transport Agency, Renting of Goods Carriages, etc.
• Annexure V which specifies “Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority” has been inserted.
The last date for exercising the above option for any financial year is March 15 of the preceding financial year. The option for the financial year 2022-2023 can be exercised by August 16, 2022.
For further amendments on the same please refer to the Notification
[Notification No. 03/2022– State Tax (Rate)]
