https://www.taxtmi.com/article/detailed?id=11673 The notifications amend GTA election rules so a GTA electing forward charge for a Financial Year is deemed to remain under that option for subsequent years unless it files Annexure VI to revert to reverse charge within the prescribed preceding-year window; timing for exercising the election is changed to the period from the start of January to the end of March of the preceding financial year, with consequential edits to Annexure V, reverse-charge invoice wording, and a declaration form specifying one-year lock-in for reversions. en-us Sat, 29 Jul 2023 10:13:21 +0530 Sat, 29 Jul 2023 10:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11673 The notifications amend GTA election rules so a GTA electing forward charge for a Financial Year is deemed to remain under that option for subsequent years unless it files Annexure VI to revert to reverse charge within the prescribed preceding-year window; timing for exercising the election is changed to the period from the start of January to the end of March of the preceding financial year, with consequential edits to Annexure V, reverse-charge invoice wording, and a declaration form specifying one-year lock-in for reversions. Articles Goods and Services Tax - GST Sat, 29 Jul 2023 10:13:21 +0530 https://www.taxtmi.com/article/detailed?id=11673