Forward charge applicability clarified: applies to supplies from specified financial year that remain under forward charge and not reverted. The notification amends Annexure III by substituting the phrase indicating supplies taxed 'during the Financial Year ____ under forward charge' with wording providing that forward-charge applicability applies to supplies 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.'
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 applicability clarified: applies to supplies from specified financial year that remain under forward charge and not reverted.
The notification amends Annexure III by substituting the phrase indicating supplies taxed "during the Financial Year ____ under forward charge" with wording providing that forward-charge applicability applies to supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism."
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