Forward charge applicability amended to cover supplies from the Financial Year that have not reverted to reverse charge mechanism. Annexure-III of Notification No.13/2017-State Tax (Rate) is amended by substituting the words 'during the Financial Year under forward charge' with 'from the Financial Year under forward charge and have not reverted to reverse charge mechanism', clarifying that forward charge applies from the stated financial year and continues to apply where supplies have not reverted to the reverse charge mechanism. The amendment takes effect from 27th July, 2023.
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 applicability amended to cover supplies from the Financial Year that have not reverted to reverse charge mechanism.
Annexure-III of Notification No.13/2017-State Tax (Rate) is amended by substituting the words "during the Financial Year under forward charge" with "from the Financial Year under forward charge and have not reverted to reverse charge mechanism", clarifying that forward charge applies from the stated financial year and continues to apply where supplies have not reverted to the reverse charge mechanism. The amendment takes effect from 27th July, 2023.
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