https://www.taxtmi.com/notifications?id=140585 Amendments revise the regime for Goods Transport Agencies' option between forward charge and reverse charge by replacing a single fixed deadline with a filing window in the period immediately preceding a financial year, inserting a deemed-continuation proviso that treats an elected forward-charge option as persisting for subsequent years unless a prescribed declaration is filed in the specified preceding-year window, and introducing Annexure VI as the form for GTAs to declare reversion to reverse charge before the start of the relevant financial year. en-us Thu, 27 Jul 2023 00:00:00 +0530 Fri, 11 Aug 2023 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140585 Amendments revise the regime for Goods Transport Agencies' option between forward charge and reverse charge by replacing a single fixed deadline with a filing window in the period immediately preceding a financial year, inserting a deemed-continuation proviso that treats an elected forward-charge option as persisting for subsequent years unless a prescribed declaration is filed in the specified preceding-year window, and introducing Annexure VI as the form for GTAs to declare reversion to reverse charge before the start of the relevant financial year. Notifications GST - States Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140585