https://www.taxtmi.com/notifications?id=139198 The amendment removes a prior caveat regarding central tax payment for GTA services and adds a proviso excluding the entry where the supplier is registered under the JKGST Act, 2017, has opted to pay tax on GTA services under forward charge, has issued a tax invoice charging State Tax at applicable rates, and has included the prescribed Annexure III declaration on that invoice; it also inserts entry 5AA making renting of residential dwelling to any registered person taxable and adds Annexure III prescribing the required declaration. en-us Mon, 22 Aug 2022 00:00:00 +0530 Wed, 21 Sep 2022 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139198 The amendment removes a prior caveat regarding central tax payment for GTA services and adds a proviso excluding the entry where the supplier is registered under the JKGST Act, 2017, has opted to pay tax on GTA services under forward charge, has issued a tax invoice charging State Tax at applicable rates, and has included the prescribed Annexure III declaration on that invoice; it also inserts entry 5AA making renting of residential dwelling to any registered person taxable and adds Annexure III prescribing the required declaration. Notifications GST - States Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139198