Union territory tax payable under RCM under UTGST Act - words and figures “from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism' added - Notification No. 13/2017 as amended - GST Council recommended in its 50th meeting held on 11.07.2023. - 08/2023 - Union Territory GST (UTGST) Rate
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Reverse charge mechanism clarified: forward-charge items now exclude supplies that have reverted to reverse charge under UTGST rules. The notification substitutes Annexure III wording to read that specified supplies are those 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism', thereby excluding supplies that have reverted to reverse charge and narrowing the scope of items captured under the UTGST rate schedule in the principal notification.
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 clarified: forward-charge items now exclude supplies that have reverted to reverse charge under UTGST rules.
The notification substitutes Annexure III wording to read that specified supplies are those "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism", thereby excluding supplies that have reverted to reverse charge and narrowing the scope of items captured under the UTGST rate schedule in the principal notification.
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