SGST notification amendment: forward charge option for goods transport agents clarified, renting to registered persons taxed, declaration required. Amendment revises the State Tax (Rate) notification to require that the entry excluding certain suppliers applies only where the supplier is registered under the SGST Act, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration; it also inserts a new entry taxing renting of residential dwelling to a registered person and adds Annexure III to prescribe the invoice declaration evidencing the forward charge option.
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SGST notification amendment: forward charge option for goods transport agents clarified, renting to registered persons taxed, declaration required.
Amendment revises the State Tax (Rate) notification to require that the entry excluding certain suppliers applies only where the supplier is registered under the SGST Act, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration; it also inserts a new entry taxing renting of residential dwelling to a registered person and adds Annexure III to prescribe the invoice declaration evidencing the forward charge option.
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