Declaration in Annexure V not filed FY 2025-2026

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This query is : Resolved

Quick Summary

A GST registered business opted for FCM for GTA services in FY 2024-2025 but missed filing Annexure V for FY 2025-2026. The advice clarifies that once an option is chosen and filed, it remains valid unless changed within the due dates. Missing the deadline means the previous option, FCM in this case, continues by default for FY 2025-2026, as late filing for changes is not permitted.

lingam

lingam (Querist)

05 September 2025 Dear Sir,

We have taken registration of GST in FY 2024-2025 for GTA services and opted for FCM basis and now we have not filed declaration in Annexure V for FY 2025-2026 so can I file now and also confirm if not filed what will be my default option whether it is RCM or FCM.

Please help

Thanks & Regards
Lingam

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

05 September 2025 Once an option is chosen by filing the form timely, it remains valid unless changed timely by the relevant annexure filing. Missing the due date for Annexure V means sticking to the prior option for that FY, and no post-deadline filing accepted for changing options.
Since the registration and opting for FCM were done in FY 2024-2025 and Annexure V was not filed for FY 2025-2026, the default option remains the one already opted and valid for FY 2024-2025, which is FCM.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

20 September 2025 Good Luck..

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