https://www.taxtmi.com/notifications?id=140494 The amendment requires GTAs to exercise any option to revert to reverse charge for a financial year on or after 1st January of the preceding financial year but not later than 31st March of that preceding year, and provides that a GTA's prior election to pay GST will be deemed continued for subsequent years unless the GTA files Annexure VI within that window to revert. Annexure VI is prescribed as the declaration form to be submitted to the jurisdictional GST authority before the financial year, and the option, once exercised, cannot be changed for one year and remains valid until year-end. en-us Wed, 26 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140494 The amendment requires GTAs to exercise any option to revert to reverse charge for a financial year on or after 1st January of the preceding financial year but not later than 31st March of that preceding year, and provides that a GTA's prior election to pay GST will be deemed continued for subsequent years unless the GTA files Annexure VI within that window to revert. Annexure VI is prescribed as the declaration form to be submitted to the jurisdictional GST authority before the financial year, and the option, once exercised, cannot be changed for one year and remains valid until year-end. Notifications GST - States Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140494