Option to pay tax on GTA services clarified; registration and invoice declaration required for forward charge compliance. Amendment removes the phrase excluding suppliers who had not paid central tax at a specified rate and provides that the entry will not apply where the supplier has registered under the Goa GST Act, 2017, opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging Central Tax with the prescribed Annexure III declaration; it also inserts a new entry treating renting of residential dwelling to a registered person as a service and adds Annexure III; effective 18th July, 2022.
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Provisions expressly mentioned in the judgment/order text.
Option to pay tax on GTA services clarified; registration and invoice declaration required for forward charge compliance.
Amendment removes the phrase excluding suppliers who had not paid central tax at a specified rate and provides that the entry will not apply where the supplier has registered under the Goa GST Act, 2017, opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging Central Tax with the prescribed Annexure III declaration; it also inserts a new entry treating renting of residential dwelling to a registered person as a service and adds Annexure III; effective 18th July, 2022.
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