Forward charge under GST updated to cover cases that have not reverted to reverse charge mechanism. The notification amends Annexure III of the earlier notification by replacing the words referring to supplies made 'during the Financial Year_____ under forward charge' with 'from the Financial Year_____ under forward charge and have not reverted to reverse charge mechanism.' The amendment narrows the relevant category to cases where the forward charge position has continued and has not changed back to the reverse charge mechanism, and it takes effect from 27 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 under GST updated to cover cases that have not reverted to reverse charge mechanism.
The notification amends Annexure III of the earlier notification by replacing the words referring to supplies made "during the Financial Year_____ under forward charge" with "from the Financial Year_____ under forward charge and have not reverted to reverse charge mechanism." The amendment narrows the relevant category to cases where the forward charge position has continued and has not changed back to the reverse charge mechanism, and it takes effect from 27 July 2023.
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