Reverse charge mechanism for goods transport agencies: option window set from January to March, with prescribed reversion form. The notification revises the GTA election process between forward charge and reverse charge by redefining the exercise period to on or after 1 January but not later than 31 March of the preceding financial year, deeming a GTA's forward charge election to persist for subsequent years unless a declaration in Annexure VI is filed during that window to revert to reverse charge, substitutes corresponding language in Annexure V, omits a specified sub clause, introduces Annexure VI as the prescribed form for reversion declarations, and declares the amendments effective from 27 July 2023.