https://www.taxtmi.com/notifications?id=140942 Amendment revises the elective framework for Goods Transport Agencies to pay GST under forward charge or revert to the reverse charge mechanism by substituting earlier deadline language with a prescribed declaration window in the preceding financial year, adds a deemed-continuation provision treating a GTA's election to pay GST as continuing for subsequent years unless a declaration in Annexure VI to revert is filed within the specified window, revises Annexure V wording accordingly, omits a listed explanatory sub-clause, and inserts Annexure VI as the prescribed form and declaration to be submitted to the jurisdictional GST authority. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 16 Oct 2023 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140942 Amendment revises the elective framework for Goods Transport Agencies to pay GST under forward charge or revert to the reverse charge mechanism by substituting earlier deadline language with a prescribed declaration window in the preceding financial year, adds a deemed-continuation provision treating a GTA's election to pay GST as continuing for subsequent years unless a declaration in Annexure VI to revert is filed within the specified window, revises Annexure V wording accordingly, omits a listed explanatory sub-clause, and inserts Annexure VI as the prescribed form and declaration to be submitted to the jurisdictional GST authority. Notifications GST - States Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140942