https://www.taxtmi.com/notifications?id=140544 The amendment requires Goods Transport Agencies to exercise the option to revert to the reverse charge mechanism by filing Annexure VI within the prescribed annual window in the preceding financial year (on or after the first of January but not later than the thirty-first of March); an option to pay under forward charge continues automatically for future years unless Annexure VI is filed within that window; the Annexure VI form and related explanatory notes set that the option, once exercised, cannot be changed for one year and remains valid for the financial year for which it is exercised. en-us Fri, 28 Jul 2023 00:00:00 +0530 Sat, 05 Aug 2023 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140544 The amendment requires Goods Transport Agencies to exercise the option to revert to the reverse charge mechanism by filing Annexure VI within the prescribed annual window in the preceding financial year (on or after the first of January but not later than the thirty-first of March); an option to pay under forward charge continues automatically for future years unless Annexure VI is filed within that window; the Annexure VI form and related explanatory notes set that the option, once exercised, cannot be changed for one year and remains valid for the financial year for which it is exercised. Notifications GST - States Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140544