https://www.taxtmi.com/notifications?id=141633 The Uttarakhand SGST notification amends the existing GST notification by revising the option period for a Goods Transport Agency to choose forward charge or revert to reverse charge mechanism, substituting a filing window from 1 January to 31 March of the preceding financial year and providing that the forward-charge option continues for subsequent years unless a declaration is filed in the prescribed form. It also updates the annexures, inserts a new form for reversion to reverse charge, and gives the amendments effect from 27 July 2023. en-us Fri, 24 Nov 2023 00:00:00 +0530 Sat, 20 Jun 2026 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141633 The Uttarakhand SGST notification amends the existing GST notification by revising the option period for a Goods Transport Agency to choose forward charge or revert to reverse charge mechanism, substituting a filing window from 1 January to 31 March of the preceding financial year and providing that the forward-charge option continues for subsequent years unless a declaration is filed in the prescribed form. It also updates the annexures, inserts a new form for reversion to reverse charge, and gives the amendments effect from 27 July 2023. Notifications GST - States Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141633