Option to pay tax on GTA services allows registered suppliers to apply forward charge when invoice carries prescribed declaration. Where a supplier registered under the SGST Act 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, the amended proviso makes the earlier restriction inapplicable; the amendment also inserts a taxable entry for renting residential dwellings to registered persons and adds Annexure III containing the required declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Option to pay tax on GTA services allows registered suppliers to apply forward charge when invoice carries prescribed declaration.
Where a supplier registered under the SGST Act 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, the amended proviso makes the earlier restriction inapplicable; the amendment also inserts a taxable entry for renting residential dwellings to registered persons and adds Annexure III containing the required declaration.
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