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of <h1>Amendment to Notification No. 10/2017-IGST: Forward Charge Mechanism Clarified, Effective July 27, 2023.</h1> The Central Government has amended Notification No. 10/2017-Integrated Tax (Rate) under the Integrated Goods and Services Tax Act, 2017, following the GST Council's recommendation from its 50th meeting on July 11, 2023. The amendment modifies the wording in Annexure III to specify that the integrated tax payable under the forward charge mechanism from a given financial year has not reverted to the reverse charge mechanism. This change is effective from July 27, 2023. The amendment was officially published as Notification No. 08/2023-Integrated Tax (Rate) on July 26, 2023.
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