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of <h1>Punjab Amends GST Notification: New Deadlines and Reverse Charge Mechanism for GTAs, Effective July 27, 2023.</h1> The Government of Punjab has amended Notification No. S.O. 17/P.A.5/2017 related to the Punjab Goods and Services Tax Act, 2017. Key changes include modifications to conditions in the Table against serial numbers 3, 9, and 24. Specifically, the amendment adjusts deadlines for GST payment options and clarifies the process for Goods Transport Agencies (GTA) to revert to the reverse charge mechanism. A new Annexure VI form is introduced for GTAs to exercise this option, effective from January 1 to March 31 of the preceding financial year. These changes are effective from July 27, 2023.
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