https://www.taxtmi.com/notifications?id=140486 Amendments revise the GTA option framework by prescribing a pre financial year filing window to exercise or withdraw the option to revert to the reverse charge mechanism, deeming the option to continue for future years unless a declaration is filed to revert under the prescribed window. Annexure V references are updated to the start of year filing point and a new Annexure VI form is inserted for GTAs to declare reversion to reverse charge, including a one year lock in and validity through the financial year. en-us Thu, 27 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140486 Amendments revise the GTA option framework by prescribing a pre financial year filing window to exercise or withdraw the option to revert to the reverse charge mechanism, deeming the option to continue for future years unless a declaration is filed to revert under the prescribed window. Annexure V references are updated to the start of year filing point and a new Annexure VI form is inserted for GTAs to declare reversion to reverse charge, including a one year lock in and validity through the financial year. Notifications GST - States Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140486