Forward charge declaration for GTA services amended to bar reversion to reverse charge mechanism. The Uttarakhand GST notification amends Annexure III of the earlier notification on tax payment for Goods Transport Agency services. The revised declaration now requires a statement that the recipient has exercised the option to pay tax on GTA services from the specified financial year under forward charge and has not reverted to the reverse charge mechanism. The amendment is stated to take effect from 27 July 2023.
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Provisions expressly mentioned in the judgment/order text.
Forward charge declaration for GTA services amended to bar reversion to reverse charge mechanism.
The Uttarakhand GST notification amends Annexure III of the earlier notification on tax payment for Goods Transport Agency services. The revised declaration now requires a statement that the recipient has exercised the option to pay tax on GTA services from the specified financial year under forward charge and has not reverted to the reverse charge mechanism. The amendment is stated to take effect from 27 July 2023.
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