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of <h1>Central Government Amends GST Rates for Services; GTAs Can Opt for Forward Charge Mechanism Annually Until Declared Otherwise.</h1> The Central Government has amended the GST rates for services under the CGST Act following recommendations from the GST Council's 50th meeting. Key changes include modifications to conditions for Goods Transport Agencies (GTA) regarding the payment of GST. GTAs can opt to pay GST under the forward charge mechanism for a financial year, with the option automatically extending to future years unless a declaration is filed to revert to the reverse charge mechanism. This declaration must be submitted between January 1 and March 31 of the preceding financial year. The notification takes effect on July 27, 2023.
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