Reverse charge mechanism (RCM) under CGST Act - Annexure 3 related to Declaration in case of GTA service amended - Recommended by GST Council in its 50th meeting held on 11.07.2023. Notification No. 13/2017 as amended. - 08/2023 - Central GST (CGST) Rate
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Reverse charge mechanism amendment: GTA declaration must confirm supplies are under forward charge and have not reverted to RCM. Amendment revises Annexure III to substitute the words and figures 'during the Financial Year ____ under forward charge' with 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism,' clarifying that GTA service declarations must reflect continued forward charge status and non-reversion to reverse charge.
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.
Reverse charge mechanism amendment: GTA declaration must confirm supplies are under forward charge and have not reverted to RCM.
Amendment revises Annexure III to substitute the words and figures "during the Financial Year ____ under forward charge" with "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," clarifying that GTA service declarations must reflect continued forward charge status and non-reversion to reverse charge.
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