Amendment to Notification clarifies forward charge continuity where reverse charge has not been resumed, effective retrospectively. Amendment substitutes Annexure III wording so that the forward charge description applies to supplies 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism,' thereby confining the provision to supplies that continue under forward charge and have not returned to reverse charge, with retrospective effect from 27th July, 2023.
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.
Amendment to Notification clarifies forward charge continuity where reverse charge has not been resumed, effective retrospectively.
Amendment substitutes Annexure III wording so that the forward charge description applies to supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby confining the provision to supplies that continue under forward charge and have not returned to reverse charge, with retrospective effect from 27th July, 2023.
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