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    <description>Amendment substitutes wording in Annexure III to specify that the provision applies to supplies &quot;from the Financial Year . . . under forward charge and have not reverted to reverse charge mechanism,&quot; replacing prior wording referencing supplies &quot;during the Financial Year . . . under forward charge,&quot; thereby clarifying that forward charge applies only where supplies have not reverted to reverse charge.</description>
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      <description>Amendment substitutes wording in Annexure III to specify that the provision applies to supplies &quot;from the Financial Year . . . under forward charge and have not reverted to reverse charge mechanism,&quot; replacing prior wording referencing supplies &quot;during the Financial Year . . . under forward charge,&quot; thereby clarifying that forward charge applies only where supplies have not reverted to reverse charge.</description>
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