Forward charge amendment narrows applicability to supplies from the specified financial year that have not reverted to reverse charge. Substitutes in Annexure III the phrase 'during the Financial Year ______ under forward charge' with 'from the Financial Year __________under forward charge and have not reverted to reverse charge mechanism,' thereby limiting the forward charge reference to supplies that commenced from the stated financial year and remain under forward charge; issued under state legislative 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.
Forward charge amendment narrows applicability to supplies from the specified financial year that have not reverted to reverse charge.
Substitutes in Annexure III the phrase "during the Financial Year ______ under forward charge" with "from the Financial Year __________under forward charge and have not reverted to reverse charge mechanism," thereby limiting the forward charge reference to supplies that commenced from the stated financial year and remain under forward charge; issued under state legislative powers on Council recommendation and effective from 27th July, 2023.
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