Reverse charge option for Goods Transport Agency: filing window and deemed continuation rules now mandated under amended IGST notification. The notification amends IGST Rate rules governing a Goods Transport Agency's election between forward-charge and reverse-charge treatment by narrowing the filing window to on or after the first day of the preceding financial year but not later than the end of March of that preceding year, deems an option to self-pay GST to continue in subsequent years unless a declaration to revert under reverse charge is filed within that window, revises Annexure V language, omits a specified explanatory sub-clause, and inserts Annexure VI as the prescribed form for declaring reversion to reverse charge.