https://www.taxtmi.com/notifications?id=140496 The amendment replaces the prior single cut-off for exercising a GTA's option between forward and reverse charge with a prescribed pre financial year filing window and inserts Annexure VI: a declaration form to revert to reverse charge. It provides that a GTA's election to self pay GST for a year is deemed to continue for subsequent years unless the GTA files Annexure VI within the prescribed window to revert, and it updates Annexure V wording and omits a specified explanatory sub clause to align with these procedural changes. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140496 The amendment replaces the prior single cut-off for exercising a GTA's option between forward and reverse charge with a prescribed pre financial year filing window and inserts Annexure VI: a declaration form to revert to reverse charge. It provides that a GTA's election to self pay GST for a year is deemed to continue for subsequent years unless the GTA files Annexure VI within the prescribed window to revert, and it updates Annexure V wording and omits a specified explanatory sub clause to align with these procedural changes. Notifications GST - States Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140496