https://www.taxtmi.com/notifications?id=140625 The notification amends the State GST rate notification to revise the timing and procedure for a Goods Transport Agency to elect to revert to the reverse charge mechanism. The permissible window to exercise this option is moved to the period from the first day of the preceding financial year until the thirty first day of March of that preceding year. An option by a GTA to pay under forward charge is deemed to continue for future years unless the GTA files the new Annexure VI declaration within that window to revert. Annexure V wording is revised and Annexure VI (a prescribed form) is inserted. en-us Thu, 10 Aug 2023 00:00:00 +0530 Tue, 22 Aug 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140625 The notification amends the State GST rate notification to revise the timing and procedure for a Goods Transport Agency to elect to revert to the reverse charge mechanism. The permissible window to exercise this option is moved to the period from the first day of the preceding financial year until the thirty first day of March of that preceding year. An option by a GTA to pay under forward charge is deemed to continue for future years unless the GTA files the new Annexure VI declaration within that window to revert. Annexure V wording is revised and Annexure VI (a prescribed form) is inserted. Notifications GST - States Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140625