Forward charge clarified to apply only where supplies remain under forward charge and have not reverted to reverse charge mechanism. Amendment substitutes wording in Annexure III to specify that the provision applies to supplies 'from the Financial Year . . . under forward charge and have not reverted to reverse charge mechanism,' replacing prior wording referencing supplies 'during the Financial Year . . . under forward charge,' thereby clarifying that forward charge applies only where supplies have not reverted to reverse charge.
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 clarified to apply only where supplies remain under forward charge and have not reverted to reverse charge mechanism.
Amendment substitutes wording in Annexure III to specify that the provision applies to supplies "from the Financial Year . . . under forward charge and have not reverted to reverse charge mechanism," replacing prior wording referencing supplies "during the Financial Year . . . under forward charge," thereby clarifying that forward charge applies only where supplies have not reverted to reverse charge.
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