GST rate amendment clarifies forward charge scope by specifying supplies that have not reverted to the reverse charge mechanism. Substitution in Annexure III replaces the phrase 'during the Financial Year ____ under forward charge' with wording specifying supplies 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism', thereby restricting the forward charge reference to supplies that have not reverted to reverse charge.
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 rate amendment clarifies forward charge scope by specifying supplies that have not reverted to the reverse charge mechanism.
Substitution in Annexure III replaces the phrase "during the Financial Year ____ under forward charge" with wording specifying supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism", thereby restricting the forward charge reference to supplies that have not reverted to reverse charge.
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