https://www.taxtmi.com/notifications?id=140482 Amendments revise the timing and procedural requirements for a Goods Transport Agency to elect or revert between forward charge and reverse charge for GST: the option or a declaration to revert must be filed within a prescribed pre financial year window; a forward charge election is deemed to continue for subsequent years unless a declaration to revert is filed in that window; Annexure V wording is updated and a new Annexure VI form is inserted to record the GTA reversion declaration. en-us Thu, 27 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140482 Amendments revise the timing and procedural requirements for a Goods Transport Agency to elect or revert between forward charge and reverse charge for GST: the option or a declaration to revert must be filed within a prescribed pre financial year window; a forward charge election is deemed to continue for subsequent years unless a declaration to revert is filed in that window; Annexure V wording is updated and a new Annexure VI form is inserted to record the GTA reversion declaration. Notifications GST - States Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140482