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of <h1>Kerala Amends GST Act: New Deadlines and Annexure VI Form for Goods Transport Agencies Effective July 2023.</h1> The Government of Kerala has amended Notification G.O. (P) No. 72/2017/TAXES, dated 30th June 2017, under the Kerala State Goods and Services Tax Act, 2017. Key changes include clarifications and modifications to tax conditions and options for Goods Transport Agencies (GTA) regarding the payment of GST. The amendments specify deadlines for exercising tax options and introduce a new Annexure VI form for GTAs opting to revert to the reverse charge mechanism. These changes are effective from 27th July 2023, following recommendations from the GST Council to adjust tax rates on certain services.
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