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<h1>Maharashtra Amends GST Notification: New Reverse Charge Mechanism Timelines and Annexure VI for Goods Transport Agencies.</h1> The Government of Maharashtra has amended Notification No. 11/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. Key changes include modifications to conditions related to the Goods Transport Agency (GTA) regarding the payment of GST. The amendments specify new timelines for exercising options related to the reverse charge mechanism, now set between January 1 and March 31 of the preceding financial year. A new Annexure VI form has been introduced for GTAs wishing to revert to the reverse charge mechanism. These amendments take effect from July 27, 2023.