Notification 5/2023 - UTGST Rate
Date: May 9, 2023
Effective From: May 9, 2023
Subject
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
Content
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 20…