GTA option to self-pay GST allowed with pre-year declaration; affects input tax credit entitlement and applicable rates. The notification amends Rajasthan SGST classifications and rates for transport and healthcare services, inserts ropeway passenger and goods transport as distinct taxable services with a reduced rate and no input tax credit for goods used, and establishes a regime permitting Goods Transport Agencies to opt to pay GST under forward charge for a financial year by filing Annexure V within a prescribed pre year deadline; exercised options are locked for one year and transitional filing dates for 2022-2023 are provided.
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.
GTA option to self-pay GST allowed with pre-year declaration; affects input tax credit entitlement and applicable rates.
The notification amends Rajasthan SGST classifications and rates for transport and healthcare services, inserts ropeway passenger and goods transport as distinct taxable services with a reduced rate and no input tax credit for goods used, and establishes a regime permitting Goods Transport Agencies to opt to pay GST under forward charge for a financial year by filing Annexure V within a prescribed pre year deadline; exercised options are locked for one year and transitional filing dates for 2022-2023 are provided.
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