This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.

Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).