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of <h1>Jammu & Kashmir amends GST Act 2017: New conditions for Goods Transport Agencies, changes effective July 27, 2023.</h1> The Government of Jammu and Kashmir has amended Notification No. 11/2017-Tax (Rate) under the Jammu and Kashmir Goods and Services Tax Act, 2017. Key changes include modifications to conditions related to Goods Transport Agencies (GTA) and their GST payment options. The amendment specifies that GTAs opting to pay GST must declare their choice for the upcoming financial year between January 1 and March 31 of the preceding year. An additional Annexure VI form is introduced for GTAs wishing to revert to the reverse charge mechanism. These changes are effective from July 27, 2023.
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