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of <h1>Gujarat Amends GST Rules: GTAs Must Declare GST Payment Option by March 31; New Annexure VI Form Introduced.</h1> The Government of Gujarat has amended Notification No. 11/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. Key changes include clarifications and substitutions in the conditions related to Goods Transport Agencies (GTA) and their GST payment options. Amendments specify that GTAs opting to pay GST on services will continue this in subsequent years unless they file a declaration to revert to the reverse charge mechanism. The deadline for exercising this option is adjusted to between January 1 and March 31 of the preceding financial year. A new Annexure VI form is introduced for GTAs to declare their intention to revert to the reverse charge mechanism.
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