https://www.taxtmi.com/notifications?id=141633 The notification revises the GTA election process between forward charge and reverse charge by redefining the exercise period to on or after 1 January but not later than 31 March of the preceding financial year, deeming a GTA's forward charge election to persist for subsequent years unless a declaration in Annexure VI is filed during that window to revert to reverse charge, substitutes corresponding language in Annexure V, omits a specified sub clause, introduces Annexure VI as the prescribed form for reversion declarations, and declares the amendments effective from 27 July 2023. en-us Fri, 24 Nov 2023 00:00:00 +0530 Thu, 29 Feb 2024 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141633 The notification revises the GTA election process between forward charge and reverse charge by redefining the exercise period to on or after 1 January but not later than 31 March of the preceding financial year, deeming a GTA's forward charge election to persist for subsequent years unless a declaration in Annexure VI is filed during that window to revert to reverse charge, substitutes corresponding language in Annexure V, omits a specified sub clause, introduces Annexure VI as the prescribed form for reversion declarations, and declares the amendments effective from 27 July 2023. Notifications GST - States Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141633