GST notification amendment: forward charge option for GTA services and new renting-of-residential entry require invoice declaration. Amendment to the Telangana SGST rate notification permits suppliers registered under the TGST Act who opt to pay tax on GTA services under the forward charge to apply the entry where they issue tax invoices charging State Tax at applicable rates and include the prescribed Annexure III declaration; it deletes certain words in entry five and inserts entry 5AA listing renting of residential dwelling to a registered person, and adds Annexure III prescribing the supplier declaration.
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.
GST notification amendment: forward charge option for GTA services and new renting-of-residential entry require invoice declaration.
Amendment to the Telangana SGST rate notification permits suppliers registered under the TGST Act who opt to pay tax on GTA services under the forward charge to apply the entry where they issue tax invoices charging State Tax at applicable rates and include the prescribed Annexure III declaration; it deletes certain words in entry five and inserts entry 5AA listing renting of residential dwelling to a registered person, and adds Annexure III prescribing the supplier declaration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
