https://www.taxtmi.com/notifications?id=140480 The amendment substitutes Annexure III wording so that goods transport agencies who exercised the option to pay GST under forward charge in a given financial year shall be deemed to have exercised it for subsequent financial years, unless they have reverted to the reverse charge mechanism, thereby removing the requirement to re exercise the option annually. en-us Thu, 27 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140480 The amendment substitutes Annexure III wording so that goods transport agencies who exercised the option to pay GST under forward charge in a given financial year shall be deemed to have exercised it for subsequent financial years, unless they have reverted to the reverse charge mechanism, thereby removing the requirement to re exercise the option annually. Notifications GST - States Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140480