Forward charge option for GTA services allowed where supplier is registered and issues tax invoice with prescribed declaration. The notification amends the State tax rate schedule to allow the entry to apply where the supplier has taken registration under the CGST Act and exercised the option to pay tax on GTA services under forward charge, provided the supplier issues a tax invoice charging Central Tax at applicable rates and makes the prescribed declaration in Annexure III on that invoice; it also inserts an entry treating renting of residential dwelling to a registered person as a taxable service and inserts the Annexure III declaration text.
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Forward charge option for GTA services allowed where supplier is registered and issues tax invoice with prescribed declaration.
The notification amends the State tax rate schedule to allow the entry to apply where the supplier has taken registration under the CGST Act and exercised the option to pay tax on GTA services under forward charge, provided the supplier issues a tax invoice charging Central Tax at applicable rates and makes the prescribed declaration in Annexure III on that invoice; it also inserts an entry treating renting of residential dwelling to a registered person as a taxable service and inserts the Annexure III declaration text.
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