Annexure V (GTA Forward Charge Option)
Also searched as: annexure v GTA · annexure 5 GST · annexure III GTA declaration · annexure VI
Annexure V is the declaration a Goods Transport Agency files on the GST portal to opt for forward charge, so that it charges GST itself. It is normally filed between 1 January and 31 March before the financial year it applies to, and it continues until the GTA withdraws it by filing Annexure VI.
Detailed Explanation & Statutory Rules
The timing rule: file Annexure V between 1 January and 31 March, before the financial year in which you want forward charge to start. The option then continues year after year until you file Annexure VI to withdraw it; you do not have to refile every year. A new GTA can file within 45 days of applying for registration or within one month of getting it, whichever is later. On the GST portal the filing is under Services, then User Services. Once forward charge applies, each invoice must carry the declaration known as Annexure III, and the rate is either 18% with input tax credit or 5% without. Miss the window and you wait for the next one, so put the date in your calendar. This is general information, not tax advice.
Practical Indian Freight Example
"A Nagpur GTA wants forward charge from 1 April 2027. It files Annexure V on the GST portal in February 2027 under Services, User Services. From April its invoices carry the Annexure III declaration and 18% GST with ITC, or 5% without, as it chose. It does not need to refile in 2028 unless it wants to withdraw by filing Annexure VI."
Key Questions & Answers
When should Annexure V be filed?
Between 1 January and 31 March before the financial year it should apply from. A new GTA can file within 45 days of applying for registration or one month from grant, whichever is later.
Do I have to file Annexure V every year?
No. The option continues until you withdraw it by filing Annexure VI.
Annexure V in Hinglish (Hindi in English letters)
Annexure V kya hai GTA ke liye?
Annexure V wo declaration hai jo GTA GST portal par forward charge chunne ke liye bharti hai.
Annexure V kab bharna hota hai?
Financial year se pehle 1 January se 31 March ke beech. Ek baar bharne ke baad option chalta rehta hai jab tak Annexure VI na bharein.
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