https://www.taxtmi.com/notifications?id=145709 Assam State GST notification amends the existing rate notification by inserting an explanation, revising the option window and deeming rule for a Goods Transport Agency to pay GST on a forward charge basis, omitting a specified sub-clause, and updating Annexure V accordingly. It also inserts Annexure VI prescribing the form for a Goods Transport Agency to revert to reverse charge mechanism before a financial year, with the option to be exercised within the prescribed period and remaining fixed for one year. The notification is deemed to have come into force from 27 July 2023. en-us Mon, 14 Oct 2024 00:00:00 +0530 Thu, 21 May 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145709 Assam State GST notification amends the existing rate notification by inserting an explanation, revising the option window and deeming rule for a Goods Transport Agency to pay GST on a forward charge basis, omitting a specified sub-clause, and updating Annexure V accordingly. It also inserts Annexure VI prescribing the form for a Goods Transport Agency to revert to reverse charge mechanism before a financial year, with the option to be exercised within the prescribed period and remaining fixed for one year. The notification is deemed to have come into force from 27 July 2023. Notifications GST - States Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145709