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    <title>Seeks to amend notification No. 1135-F.T. dated 28.06.2017 to clarify rate of tax on works contract service related to Govt. related welfare Housing Schemes; manner and time period for exercising option to pay taxes on forward charge or reverting to RCM for the provider of GTA services, etc.</title>
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    <description>The notification amends prior GST rules to fix the period for GTAs to elect forward charge or to revert to the reverse charge mechanism to the January-March window preceding the financial year, provides that a GTA&#039;s election to pay under forward charge continues for subsequent years unless the GTA files Annexure VI to revert within that window, prescribes the Annexure VI declaration form with a non revocability rule for the financial year, and makes related edits to table entries and Annexure V; effective 27th July, 2023.</description>
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    <pubDate>Thu, 24 Aug 2023 00:00:00 +0530</pubDate>
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      <title>Seeks to amend notification No. 1135-F.T. dated 28.06.2017 to clarify rate of tax on works contract service related to Govt. related welfare Housing Schemes; manner and time period for exercising option to pay taxes on forward charge or reverting to RCM for the provider of GTA services, etc.</title>
      <link>https://www.taxtmi.com/notifications?id=140680</link>
      <description>The notification amends prior GST rules to fix the period for GTAs to elect forward charge or to revert to the reverse charge mechanism to the January-March window preceding the financial year, provides that a GTA&#039;s election to pay under forward charge continues for subsequent years unless the GTA files Annexure VI to revert within that window, prescribes the Annexure VI declaration form with a non revocability rule for the financial year, and makes related edits to table entries and Annexure V; effective 27th July, 2023.</description>
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