https://www.taxtmi.com/notifications?id=140809 The Andhra Pradesh Goods and Services Tax Rules, 2017 are amended to revise the Goods Transport Agency option framework for forward charge and reversion to reverse charge mechanism. The time period for exercising the option is changed to a window beginning on or after 1 January of the preceding financial year and ending on 31 March, with deemed continuation of the option for future years unless a declaration in Annexure VI is filed. Corresponding changes are made to Annexure V, and a new Annexure VI form is inserted for reversion to reverse charge. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 20 Apr 2026 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140809 The Andhra Pradesh Goods and Services Tax Rules, 2017 are amended to revise the Goods Transport Agency option framework for forward charge and reversion to reverse charge mechanism. The time period for exercising the option is changed to a window beginning on or after 1 January of the preceding financial year and ending on 31 March, with deemed continuation of the option for future years unless a declaration in Annexure VI is filed. Corresponding changes are made to Annexure V, and a new Annexure VI form is inserted for reversion to reverse charge. Notifications GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140809