https://www.taxtmi.com/forum/issue?id=114108 The tariff permits a goods transport agency to elect between charging GST with entitlement to input tax credit or charging a lower rate without credit, but the election must be made at the beginning of the financial year; the notification text quoted does not itself specify timing, and related provisions indicate the option is an annual opt in, preventing mid year migration from reverse charge to forward charge unless a transitional provision applies. en-us Mon, 03 Sep 2018 14:09:57 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114108 The tariff permits a goods transport agency to elect between charging GST with entitlement to input tax credit or charging a lower rate without credit, but the election must be made at the beginning of the financial year; the notification text quoted does not itself specify timing, and related provisions indicate the option is an annual opt in, preventing mid year migration from reverse charge to forward charge unless a transitional provision applies. Discussion-Forum GST Mon, 03 Sep 2018 14:09:57 +0530 https://www.taxtmi.com/forum/issue?id=114108