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of <h1>GST Notification Amended: Changes in Declaration for Goods Transport Agency Services Under Reverse Charge Mechanism Effective July 27, 2023.</h1> The Central Government, following the GST Council's recommendation from its 50th meeting on July 11, 2023, has amended Notification No. 13/2017 under the Central Goods and Services Tax Act, 2017. This amendment pertains to Annexure III concerning the declaration for Goods Transport Agency (GTA) services under the reverse charge mechanism (RCM). The amendment changes the wording from 'during the Financial Year ____ under forward charge' to 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.' This notification takes effect from July 27, 2023.
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