Reverse charge election window for Goods Transport Agencies fixed to a defined January-March pre-year period to govern GST liability. The notification amends prior GST rules to fix the period for GTAs to elect forward charge or to revert to the reverse charge mechanism to the January-March window preceding the financial year, provides that a GTA's election to pay under forward charge continues for subsequent years unless the GTA files Annexure VI to revert within that window, prescribes the Annexure VI declaration form with a non revocability rule for the financial year, and makes related edits to table entries and Annexure V; effective 27th July, 2023.