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<h1>Goa Amends GST Notification: New Deadlines for Goods Transport Agencies, Introduces Annexure VI for Reverse Charge Option.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) from June 30, 2017, under the Goa Goods and Services Tax Act, 2017. Key changes include modifications to the conditions and deadlines for Goods Transport Agencies (GTA) opting to pay GST on services. The deadline for exercising the option to revert to the reverse charge mechanism is now between January 1 and March 31 of the preceding financial year. A new Annexure VI form has been introduced for GTAs to declare their option to revert. These amendments take effect from July 27, 2023.