Option to pay tax on GTA services allowed when supplier registers and issues invoice with Annexure III declaration. The amendment permits the GTA entry to be inapplicable where the supplier is registered under the MPGST Act, has elected to pay tax on GTA services under the forward charge, has issued a tax invoice charging State Tax at applicable rates, and has made the prescribed declaration in Annexure III on that invoice; it also inserts a new taxable entry for renting of residential dwelling to a registered person and adds Annexure III declaration text.
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Provisions expressly mentioned in the judgment/order text.
Option to pay tax on GTA services allowed when supplier registers and issues invoice with Annexure III declaration.
The amendment permits the GTA entry to be inapplicable where the supplier is registered under the MPGST Act, has elected to pay tax on GTA services under the forward charge, has issued a tax invoice charging State Tax at applicable rates, and has made the prescribed declaration in Annexure III on that invoice; it also inserts a new taxable entry for renting of residential dwelling to a registered person and adds Annexure III declaration text.
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