Option to revert to reverse charge: GTA must file a declaration within the prescribed window in the preceding financial year. Amendments revise the GTA option timing and procedure: the option to pay GST or revert to reverse charge must be exercised during the period beginning the preceding financial year and ending the last day of that preceding financial year; an option for one year is deemed to continue for future years unless the GTA files Annexure VI to revert to reverse charge within that exercise window. Amendments also insert Annexure VI and modify Annexure V and Table entries accordingly.