Reverse charge mechanism narrowed; forward charge option for GTA allowed when supplier issues tax invoice with prescribed declaration. Amendments to Notification No. 1137 F.T. narrow RCM scope by omitting a prior limiting phrase and add a proviso excluding from RCM suppliers who are registered under the WBGST Act, 2017, have opted to pay tax on GTA services under forward charge, and have issued tax invoices charging State Tax with the prescribed Annexure III declaration; they remove certain service descriptions from another sub clause, insert entry 5AA treating renting of residential dwelling to a registered person as a taxable supply between any person and any registered person, and add Annexure III prescribing the invoice declaration.