GST forward charge for GTA services: registered suppliers must issue invoices with prescribed declaration to opt forward charge. The notification amends the State Tax (Rate) schedule to omit a prior exclusion and adds a proviso that the entry does not apply where the supplier is registered under the GGST Act, 2017, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State tax with the prescribed Annexure III declaration; it also removes specified services from a sub-clause, inserts entry 5AA for renting residential dwelling to a registered person, and inserts Annexure III; effective 18th July, 2022.
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GST forward charge for GTA services: registered suppliers must issue invoices with prescribed declaration to opt forward charge.
The notification amends the State Tax (Rate) schedule to omit a prior exclusion and adds a proviso that the entry does not apply where the supplier is registered under the GGST Act, 2017, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State tax with the prescribed Annexure III declaration; it also removes specified services from a sub-clause, inserts entry 5AA for renting residential dwelling to a registered person, and inserts Annexure III; effective 18th July, 2022.
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