https://www.taxtmi.com/notifications?id=140809 Amendments require a Goods Transport Agency to exercise the option to revert to the reverse charge mechanism on or after 1st January of the preceding financial year but not later than 31st March of the preceding financial year; an option by a GTA to pay GST under forward charge is deemed to continue for subsequent years unless the GTA files the prescribed Annexure VI declaration within that window. A new Annexure VI form is inserted to record the declaration, and textual changes to Annexure V and the notification Table align with the new filing period. en-us Fri, 04 Aug 2023 00:00:00 +0530 Sat, 23 Sep 2023 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140809 Amendments require a Goods Transport Agency to exercise the option to revert to the reverse charge mechanism on or after 1st January of the preceding financial year but not later than 31st March of the preceding financial year; an option by a GTA to pay GST under forward charge is deemed to continue for subsequent years unless the GTA files the prescribed Annexure VI declaration within that window. A new Annexure VI form is inserted to record the declaration, and textual changes to Annexure V and the notification Table align with the new filing period. Notifications GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140809