https://www.taxtmi.com/notifications?id=143654 The notification amends State GST rate provisions to require a Goods Transport Agency to file Annexure VI to exercise the option to revert to reverse charge for a financial year within a prescribed window in the preceding year; an option to pay under forward charge is deemed to continue for future years unless Annexure VI is filed to revert. Annexure VI prescribes required identification and declaration, locks the option for one year, and the amendment is effective from 27th July, 2023. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 26 May 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143654 The notification amends State GST rate provisions to require a Goods Transport Agency to file Annexure VI to exercise the option to revert to reverse charge for a financial year within a prescribed window in the preceding year; an option to pay under forward charge is deemed to continue for future years unless Annexure VI is filed to revert. Annexure VI prescribes required identification and declaration, locks the option for one year, and the amendment is effective from 27th July, 2023. Notifications GST - States Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143654