This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA services.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).