Government of India

Ministry of Finance

(Department of Revenue)


Notification No. 05/2023- Union Territory 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 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 28th 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 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 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 13th July, 2022 published in the official gazette vide number G.S.R. 543(E), dated the 13th July, 2022.