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        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.

        <h1>Reverse charge mechanism amendment: GTA declaration must confirm supplies are under forward charge and have not reverted to RCM.</h1> 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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