TaxTMI 
TaxTMI 
Rates for supply of services under IGST Act - Integrated GST (IGST) Rate - notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 08/2017 as amended.
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 06/2023- Integrated Tax (Rate) New Delhi, the 26th July, 2023 G.S.R. 538(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022-Integrated Tax (Rate) dated 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....planation, in clause (i),sub-clause (h) shall be omitted; (B) in Annexure V, - (i) in para 2, for the words "end of the financial year for which it is exercised", the words and figures "the 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 A....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Person), authorized representative of M/s......................... had exercised option to pay GST on the services of GTA 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.........; ....