The Central Board of Indirect Taxes and Customs (CBIC) on July 26, 2023, issued an amendment to Notification No. 10/2017-Integrated Tax (Rate), dated June 28, 2017, which states “Integrated tax paid on Reverse Charge on certain supply of service”
The following has been stated namely: -
In Annexure III, the words and figures “during the Financial Year ____ under forward charge”, has been substituted namely: -
“from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism”
This will be in effect from July 27, 2023
[Notification No. 08/2023- Integrated Tax (Rate)]
