https://www.taxtmi.com/notifications?id=140675 Amendments redefine the GTA option to pay tax under forward charge and to revert to the reverse charge mechanism by prescribing a filing window in the preceding financial year and by introducing Annexure VI as the form for a GTA to declare its intention to revert. They provide that a GTA's option to self pay GST will be deemed to continue for subsequent years unless the GTA files the prescribed declaration to revert, and state that an exercised option cannot be changed for one year and remains valid until the end of the financial year. en-us Thu, 10 Aug 2023 00:00:00 +0530 Tue, 29 Aug 2023 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140675 Amendments redefine the GTA option to pay tax under forward charge and to revert to the reverse charge mechanism by prescribing a filing window in the preceding financial year and by introducing Annexure VI as the form for a GTA to declare its intention to revert. They provide that a GTA's option to self pay GST will be deemed to continue for subsequent years unless the GTA files the prescribed declaration to revert, and state that an exercised option cannot be changed for one year and remains valid until the end of the financial year. Notifications GST - States Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140675