TaxTMI 
TaxTMI 
Rates for supply of services under UTGST Act- Union Territory Tax (Rate) so as to 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 as amended.
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..../2023- Union Territory Tax (Rate) New Delhi, the 26th July, 2023 G.S.R. 539(E).--In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and se....
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....d (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022- Union 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 of the preceding Fina....
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....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 Annexure, for the words, figures and letters "The last date....
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....thorized 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 ....