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    <title>Union territory tax payable under RCM under UTGST Act - words and figures “from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism&quot; added - Notification No. 13/2017 as amended - GST Council recommended in its 50th meeting held on 11.07.2023.</title>
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    <description>The notification substitutes Annexure III wording to read that specified supplies are those &quot;from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism&quot;, thereby excluding supplies that have reverted to reverse charge and narrowing the scope of items captured under the UTGST rate schedule in the principal notification.</description>
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      <title>Union territory tax payable under RCM under UTGST Act - words and figures “from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism&quot; added - Notification No. 13/2017 as amended - GST Council recommended in its 50th meeting held on 11.07.2023.</title>
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      <description>The notification substitutes Annexure III wording to read that specified supplies are those &quot;from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism&quot;, thereby excluding supplies that have reverted to reverse charge and narrowing the scope of items captured under the UTGST rate schedule in the principal notification.</description>
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