Option to pay tax on GTA services under forward charge applies if supplier is registered and issues invoice with declaration. Amends Notification No. 13/2017-State Tax (Rate) to clarify that the entry excluding certain suppliers does not apply where the supplier has registered under the MGST Act, 2017, exercised the option to pay tax on services of GTA under forward charge, and has issued a tax invoice charging State Tax with the prescribed declaration in Annexure III; additionally inserts entry 5AA for renting of residential dwelling to a registered person and adds Annexure III declaration.
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Provisions expressly mentioned in the judgment/order text.
Option to pay tax on GTA services under forward charge applies if supplier is registered and issues invoice with declaration.
Amends Notification No. 13/2017-State Tax (Rate) to clarify that the entry excluding certain suppliers does not apply where the supplier has registered under the MGST Act, 2017, exercised the option to pay tax on services of GTA under forward charge, and has issued a tax invoice charging State Tax with the prescribed declaration in Annexure III; additionally inserts entry 5AA for renting of residential dwelling to a registered person and adds Annexure III declaration.
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