Goods transport agency tax treatment revised with forward charge option, invoice declaration requirements, and new residential dwelling rental entry. The notification amends the Uttarakhand GST table by removing a specified condition tied to central tax payment, inserting a new proviso for registered suppliers who opt to pay tax on GTA services under forward charge and issue invoices with the prescribed declaration, and revising other table entries. It also inserts a new entry for renting of residential dwelling to a registered person and adds Annexure III containing the declaration for GTA suppliers under forward charge.