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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..... - Central Tax (Rate) 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 s .....

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..... vide notification No. 03/2022- Central Tax (Rate) dated 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 Financ .....

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..... 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 for exercising the above option for any financial year is the 15th March of the precedin .....

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..... sed 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.........; 3. I understand that this option once exercised shall not be allowed to be changed within a period .....

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