Goods Transport Agency option to revert to reverse charge mechanism now exercisable within prescribed preceding financial year window. The notification amends the UTGST Rate framework for Goods Transport Agencies: the option to revert to reverse charge for any financial year must be exercised within a prescribed window in the preceding financial year; an exercised option is locked for one year and remains effective for that financial year; an election to pay under forward charge is deemed to continue for future years unless Annexure VI is filed within the prescribed window to revert to reverse charge. Annexure VI is inserted as the required declaration form and Annexure V wording is updated accordingly.