https://www.taxtmi.com/notifications?id=139146 The notification amends the treatment of GTA services by allowing application where the supplier is registered under the UPGST Act, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging Central Tax at applicable rates, and has furnished the prescribed Annexure III declaration on that invoice. It also inserts entry 5AA to cover renting of residential dwelling to a registered person and adds Annexure III prescribing the declaration; the amendments are effective from July 18, 2022. en-us Mon, 18 Jul 2022 00:00:00 +0530 Mon, 12 Sep 2022 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139146 The notification amends the treatment of GTA services by allowing application where the supplier is registered under the UPGST Act, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging Central Tax at applicable rates, and has furnished the prescribed Annexure III declaration on that invoice. It also inserts entry 5AA to cover renting of residential dwelling to a registered person and adds Annexure III prescribing the declaration; the amendments are effective from July 18, 2022. Notifications GST - States Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139146