Reverse charge IGST: GTA suppliers who opt for forward charge must issue IGST invoice with prescribed Annexure III declaration. Amendment clarifies that reverse charge shall not apply to GTA services where the supplier registered under the CGST Act has elected to treat GTA supplies under forward charge, issued a tax invoice charging integrated tax at applicable rates, and included the prescribed Annexure III declaration on that invoice; it also inserts a new entry making renting of residential dwelling to a registered person subject to integrated tax and adds Annexure III as the mandatory invoice declaration.