Reverse charge mechanism option for Goods Transport Agencies revised to require annual declaration window and deemed continuation absent opt out. Amendment revises the GTA option framework: GTAs must file Annexure VI within the prescribed January-March window of the preceding financial year to revert to the reverse charge mechanism, amendments align Annexure V language to this filing point, a proviso deems an exercised option to continue for future years unless Annexure VI is filed within that window, and the new Annexure VI form requires a declaration that the option, once exercised, cannot be changed for one year and remains valid until the end of the financial year.