https://www.taxtmi.com/notifications?id=140954 Amendments redefine the timing and procedural mechanism for GTAs electing forward charge or reverting to reverse charge by replacing the prior single deadline with a prescribed pre financial year filing window and by inserting Annexure VI as the declaration form a GTA must file with the jurisdictional GST authority to revert to reverse charge; an option once exercised is fixed for one year and continues through the financial year unless a GTA files Annexure VI within the prescribed window to revert. en-us Mon, 16 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140954 Amendments redefine the timing and procedural mechanism for GTAs electing forward charge or reverting to reverse charge by replacing the prior single deadline with a prescribed pre financial year filing window and by inserting Annexure VI as the declaration form a GTA must file with the jurisdictional GST authority to revert to reverse charge; an option once exercised is fixed for one year and continues through the financial year unless a GTA files Annexure VI within the prescribed window to revert. Notifications GST - States Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140954