https://www.taxtmi.com/notifications?id=140942 Amends the Uttar Pradesh GST notification governing goods transport agency services by revising the option procedure for moving between forward charge and reverse charge mechanism. The filing window for exercising or reverting the option is shifted to a period beginning on 1 January of the preceding financial year and ending on 31 March, and the option is treated as continuing into future financial years unless a fresh declaration is filed within the prescribed time. The amendment also updates Annexure V and inserts Annexure VI as the prescribed reversion form. en-us Wed, 26 Jul 2023 00:00:00 +0530 Wed, 24 Jun 2026 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140942 Amends the Uttar Pradesh GST notification governing goods transport agency services by revising the option procedure for moving between forward charge and reverse charge mechanism. The filing window for exercising or reverting the option is shifted to a period beginning on 1 January of the preceding financial year and ending on 31 March, and the option is treated as continuing into future financial years unless a fresh declaration is filed within the prescribed time. The amendment also updates Annexure V and inserts Annexure VI as the prescribed reversion form. Notifications GST - States Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140942