Andhra Pradesh on August 04, 2023, has issued an amendment to Notification on “tax on the supply of Construction Services”. The amendment has revised the form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism for inter-state supply of construction services to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
This will be in effect from July 27, 2023.
