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<h1>Reverse Charge Mechanism for GTA services shifts GST liability to specified recipients unless GTA opts for forward charge.</h1> The Reverse Charge Mechanism for Goods Transport Agency (GTA) services places GST liability on specified recipients where a consignment note is issued and notification conditions are met; individual carriers without consignment notes remain exempt. A GTA may elect forward charge for a financial year by filing the prescribed declaration (Annexure V) within the stipulated window, obliging it to issue tax invoices and foregoing input tax credit where a concessional rate is availed; partial input credits must be reversed under CGST reversal rules. Exemptions, place of supply rules, and prescribed GSTR reporting and self invoicing obligations govern compliance.