https://www.taxtmi.com/notifications?id=141256 Revises the procedure for a Goods Transport Agency to elect reverse charge: the option for any financial year must be exercised 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 itself will be deemed to continue for future years unless the GTA files Annexure VI within that window to revert to reverse charge. Annexure VI is inserted as the prescribed form to be filed before the commencement of the financial year with the jurisdictional GST authority. en-us Fri, 04 Aug 2023 00:00:00 +0530 Fri, 15 Dec 2023 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141256 Revises the procedure for a Goods Transport Agency to elect reverse charge: the option for any financial year must be exercised 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 itself will be deemed to continue for future years unless the GTA files Annexure VI within that window to revert to reverse charge. Annexure VI is inserted as the prescribed form to be filed before the commencement of the financial year with the jurisdictional GST authority. Notifications GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141256