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    <title>Integrated tax payable under RCM under IGST Act - words and figures “from the Financial Year under forward charge and have not reverted to reverse charge mechanism&quot; notified - Recommended by GST Council in its 50th meeting held on 11.07.2023. Notification No. 10/2017 as amended.</title>
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    <description>The notification amends Annexure III of Notification No. 10/2017 by substituting the words &quot;during the Financial Year ____ under forward charge&quot; with &quot;from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism&quot;, clarifying that forward charge continues to apply to supplies that have not reverted to reverse charge; the amendment is effected by Notification No. 08/2023 and comes into force from 27th July, 2023.</description>
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      <description>The notification amends Annexure III of Notification No. 10/2017 by substituting the words &quot;during the Financial Year ____ under forward charge&quot; with &quot;from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism&quot;, clarifying that forward charge continues to apply to supplies that have not reverted to reverse charge; the amendment is effected by Notification No. 08/2023 and comes into force from 27th July, 2023.</description>
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