Option to revert to reverse charge by goods transport agencies restricted to a January-March preceding year window. Amendments restrict the option period for a goods transport agency to revert to the reverse charge mechanism to on or after 1st January but not later than 31st March of the preceding Financial Year; the forward-charge option is deemed to continue for future years unless the GTA files a declaration in the newly inserted Annexure VI within that window. Annexure VI prescribes a form declaring prior forward-charge exercise, the intent to revert for the specified Financial Year, and that the option, once exercised, cannot be changed for one year and remains valid until the end of that Financial Year. Effective date: 27 July 2023.