Forward Charge by GTA.......

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This query is : Resolved

Gourav dewangan (Querist)

11 June 2023 Suppose a GTA registered on GST on Feb 2023. He wanted to opt 12% gst rate under forward charge and take itc. For the month of feb he has no sales invoice and hence for feb 23 he filled nil return. For march and apr he has some b2b invoice, hence he filled return. He charged gst 12% on invoices and accordingly filled gst return and take itc in his gst returns. Later before filling of gst return of the month may 23, he comes to know that he had to file declaration to opt under forward charge in Annexure III in gst portal but he could not to do so.
My question is that what can be do now for opting 12% gst rate under forward charge even after option to choose forward payment by GTA has been expired. Weather any relaxation available and if not then what will happen to those invoices in which GTA had charged 12% gst rate under forward charge and accordingly GST return filled by taking ITC.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

12 June 2023 In your case you choose forward payment intially so continue it.
Switch over option is required only when switching over from RCM to forward charge.

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