GTA option to revert to reverse charge must be filed within the preceding financial year window; option deemed continuing thereafter. The notification amends the CGST rate schedule to require GTAs to file a prescribed declaration (Annexure VI) within the preceding financial year's designated window to revert to the reverse charge mechanism; an option by a GTA to pay under forward charge is deemed to continue for subsequent years unless Annexure VI is filed within that window. The form and related provisions specify that an exercised option cannot be changed for one year and update explanatory entries and Annexure V accordingly.