GST charge mechanism amendment clarifies supplies remaining under forward charge after not reverting to reverse charge mechanism. Amendment substitutes in Annexure III the words and figures 'during the Financial Year... under forward charge' with 'from the Financial Year... under forward charge and have not reverted to reverse charge mechanism,' clarifying that the provision applies to supplies continuing under forward charge and not reverting to reverse charge; issued under State Government powers on Council recommendation and effective 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.
GST charge mechanism amendment clarifies supplies remaining under forward charge after not reverting to reverse charge mechanism.
Amendment substitutes in Annexure III the words and figures "during the Financial Year... under forward charge" with "from the Financial Year... under forward charge and have not reverted to reverse charge mechanism," clarifying that the provision applies to supplies continuing under forward charge and not reverting to reverse charge; issued under State Government powers on Council recommendation and effective from 27th July 2023.
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