GST amendment clarifies substitution of wording on forward and reverse charge applicability, altering scope of taxable supplies. Amendment substitutes wording in Annexure III of the State Tax (Rate) notification: the phrase referencing persons 'during the Financial Year ____ under forward charge' is replaced by wording identifying supplies 'from the Financial Year under forward charge and have not reverted to reverse charge mechanism,' thereby clarifying the continuity condition for application of forward charge.
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Provisions expressly mentioned in the judgment/order text.
GST amendment clarifies substitution of wording on forward and reverse charge applicability, altering scope of taxable supplies.
Amendment substitutes wording in Annexure III of the State Tax (Rate) notification: the phrase referencing persons "during the Financial Year ____ under forward charge" is replaced by wording identifying supplies "from the Financial Year under forward charge and have not reverted to reverse charge mechanism," thereby clarifying the continuity condition for application of forward charge.
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