Revert to reverse charge: GTA must file declaration in the prescribed preceding financial year window or remain under forward charge. Amendments redefine the GTA option to pay tax under forward charge and to revert to the reverse charge mechanism by prescribing a filing window in the preceding financial year and by introducing Annexure VI as the form for a GTA to declare its intention to revert. They provide that a GTA's option to self pay GST will be deemed to continue for subsequent years unless the GTA files the prescribed declaration to revert, and state that an exercised option cannot be changed for one year and remains valid until the end of the financial year.
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.
Revert to reverse charge: GTA must file declaration in the prescribed preceding financial year window or remain under forward charge.
Amendments redefine the GTA option to pay tax under forward charge and to revert to the reverse charge mechanism by prescribing a filing window in the preceding financial year and by introducing Annexure VI as the form for a GTA to declare its intention to revert. They provide that a GTA's option to self pay GST will be deemed to continue for subsequent years unless the GTA files the prescribed declaration to revert, and state that an exercised option cannot be changed for one year and remains valid until the end of the financial year.
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