The Central Board of Indirect Taxes and Customs (CBIC) vide notification No. 06/2023- Central Tax (Rate) G.S.R. 537(E), No. 06/2023- Integrated Tax (Rate) G.S.R. 538(E), No. 06/2023- Union Territory Tax (Rate) G.S.R. 539(E) issued on 26th July 2023 issued new form for exercising option by a Goods Transport Agency (GTA) intending to revert under reverse…
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