Option to pay tax on GTA services clarified: registered suppliers must issue invoices with declaration to qualify for exclusion. The notification amends the Puducherry GST (Rate) table to omit the exclusion phrase concerning non-payment of State tax and adds a proviso that the entry does not apply where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, and has issued a tax invoice charging State tax with the prescribed Annexure-III declaration on the invoice.
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Provisions expressly mentioned in the judgment/order text.
Option to pay tax on GTA services clarified: registered suppliers must issue invoices with declaration to qualify for exclusion.
The notification amends the Puducherry GST (Rate) table to omit the exclusion phrase concerning non-payment of State tax and adds a proviso that the entry does not apply where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, and has issued a tax invoice charging State tax with the prescribed Annexure-III declaration on the invoice.
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