Andhra Pradesh Goods and Services Tax Rules, 2017- Amendments to Go. Ms. No. 259, Revenue (CT-II) Department, dated. 29.06.2017 - G.O. Ms. No. 375 - Andhra Pradesh SGST

Option by Goods Transport Agency to revert to reverse charge must be exercised between 1 January and 31 March preceding the financial year.

Amendments require a Goods Transport Agency to exercise the option to revert to the reverse charge mechanism on or after 1st January of the preceding financial year but not later than 31st March of the preceding financial year; an option by a GTA to pay GST under forward charge is deemed to continue for subsequent years unless the GTA files the prescribed Annexure VI declaration within that window. A new Annexure VI form is inserted to record the declaration, and textual changes to Annexure V and the notification Table align with the new filing period.