Scope of modified for certain Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) - Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017

Scope of modified for certain Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) - Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017 https://www.taxtmi.com/notifications?id=138736 Amendment clarifies that reverse charge shall not apply to GTA services where the supplier registered under the CGST Act has elected to treat GTA supplies under forward charge, issued a tax invoice charging integrated tax at applicable rates, and included the prescribed Annexure III declaration on that invoice; it also inserts a new entry making renting of residential dwelling to a registered person subject to integrated tax and adds Annexure III as the mandatory invoice declaration. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 15 Jul 2022 10:30:00 +0530 TaxTMI RSS Generator Scope of modified for certain Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) - Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017 https://www.taxtmi.com/notifications?id=138736 Amendment clarifies that reverse charge shall not apply to GTA services where the supplier registered under the CGST Act has elected to treat GTA supplies under forward charge, issued a tax invoice charging integrated tax at applicable rates, and included the prescribed Annexure III declaration on that invoice; it also inserts a new entry making renting of residential dwelling to a registered person subject to integrated tax and adds Annexure III as the mandatory invoice declaration. Notifications GST Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138736