TaxTMI 
TaxTMI 
Rates for supply of services under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017- Central Tax (Rate) as amended.
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....New Delhi, the 26th July, 2023 G.S.R. 537(E).--In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the publi....
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....ted the 13th July, 2022."; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of the preceding Financial Year but not later than 31st March of the precedin....
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.... start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date" shall be substituted; (ii) in note to the Annexure, for the words, figures and letters "The last date for exercising the above option for any financial year is the 15th March of the preceding financial year", the words, figures and letters "The above ....
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....A in relation to transportation of goods supplied by us during, the financial year……………under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one ye....