https://www.taxtmi.com/notifications?id=140561 Amendments require GTAs to exercise the option to revert to the reverse charge mechanism only on or after 1st January and not later than 31st March of the preceding financial year; a new Annexure VI form must be filed declaring the intent to revert, and a GTA's forward-charge option remains effective for subsequent years unless Annexure VI is filed within the prescribed window. The changes also adjust explanatory entries and remove a sub-clause in the Table; the notification is effective from 27 July 2023. en-us Thu, 27 Jul 2023 00:00:00 +0530 Tue, 08 Aug 2023 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140561 Amendments require GTAs to exercise the option to revert to the reverse charge mechanism only on or after 1st January and not later than 31st March of the preceding financial year; a new Annexure VI form must be filed declaring the intent to revert, and a GTA's forward-charge option remains effective for subsequent years unless Annexure VI is filed within the prescribed window. The changes also adjust explanatory entries and remove a sub-clause in the Table; the notification is effective from 27 July 2023. Notifications GST - States Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140561