Notification No. 06/2023
Date: July 23, 2023
Subject: Amendments to Notification 11/2017–CT (Rate) relating to GTA services, option timelines, and introduction of new Annexure VI.
Description:
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.
Issued for earlier notification?
Yes — amends Notification 11/2017–CT (Rate).