https://www.taxtmi.com/notifications?id=140455 The notification amends IGST Rate rules governing a Goods Transport Agency's election between forward-charge and reverse-charge treatment by narrowing the filing window to on or after the first day of the preceding financial year but not later than the end of March of that preceding year, deems an option to self-pay GST to continue in subsequent years unless a declaration to revert under reverse charge is filed within that window, revises Annexure V language, omits a specified explanatory sub-clause, and inserts Annexure VI as the prescribed form for declaring reversion to reverse charge. en-us Wed, 26 Jul 2023 00:00:00 +0530 Sun, 15 Oct 2023 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140455 The notification amends IGST Rate rules governing a Goods Transport Agency's election between forward-charge and reverse-charge treatment by narrowing the filing window to on or after the first day of the preceding financial year but not later than the end of March of that preceding year, deems an option to self-pay GST to continue in subsequent years unless a declaration to revert under reverse charge is filed within that window, revises Annexure V language, omits a specified explanatory sub-clause, and inserts Annexure VI as the prescribed form for declaring reversion to reverse charge. Notifications GST Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140455