Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 - Annexure - VI

[1][Annexure VI

FORM

Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.

Reference No.-

Date: -

1. I/We______________ (name of Person), authorized 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 mechanism for Financial Year.........;

3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.

Legal Name: -

GSTIN: -

PAN No.

Signature of Authorised representative:

Name of Authorised Signatory:

Full Address of GTA:

(Dated acknowledgment of jurisdictional GST Authority)

Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year”.

[1] Inserted by Notification No. 06/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023.

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Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 - Annexure - VI