Option to pay GST on goods transport agency services allows registered supplier to charge state tax when invoice includes declaration. The amendment permits a registered supplier who has opted to pay tax on Goods Transport Agency services under forward charge to charge State Tax by issuing a tax invoice that charges State Tax at applicable rates and contains the prescribed declaration. It omits a prior limiting phrase about non-payment of state tax, removes specific services from an exemption, inserts a taxable entry for renting residential dwellings to registered persons, and adds Annexure III containing the required invoice declaration.
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 allows registered supplier to charge state tax when invoice includes declaration.
The amendment permits a registered supplier who has opted to pay tax on Goods Transport Agency services under forward charge to charge State Tax by issuing a tax invoice that charges State Tax at applicable rates and contains the prescribed declaration. It omits a prior limiting phrase about non-payment of state tax, removes specific services from an exemption, inserts a taxable entry for renting residential dwellings to registered persons, and adds Annexure III containing the required invoice declaration.
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