Option to Revert to Reverse Charge: GTA filing window narrowed; deemed continuation unless declaration filed. The amendment replaces the prior single cut-off for exercising a GTA's option between forward and reverse charge with a prescribed pre financial year filing window and inserts Annexure VI: a declaration form to revert to reverse charge. It provides that a GTA's election to self pay GST for a year is deemed to continue for subsequent years unless the GTA files Annexure VI within the prescribed window to revert, and it updates Annexure V wording and omits a specified explanatory sub clause to align with these procedural changes.