Option to pay GST on Goods Transport Agency services enables forward charge where registered suppliers issue invoice with prescribed declaration. The notification permits suppliers registered under the CGST Act who have exercised the option to pay tax on Goods Transport Agency services under forward charge to charge Union Territory Tax at applicable rates and must issue a tax invoice containing the prescribed Annexure III declaration; it also inserts a new entry making renting of residential dwelling to a registered person a taxable service and adds Annexure III.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Option to pay GST on Goods Transport Agency services enables forward charge where registered suppliers issue invoice with prescribed declaration.
The notification permits suppliers registered under the CGST Act who have exercised the option to pay tax on Goods Transport Agency services under forward charge to charge Union Territory Tax at applicable rates and must issue a tax invoice containing the prescribed Annexure III declaration; it also inserts a new entry making renting of residential dwelling to a registered person a taxable service and adds Annexure III.
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