In compliance of Notification No. 03/2022-Central Tax (Rate), dated 13th July, 2022, an option is being provided on the portal to all the existing taxpayers providing Goods Transport Agencies Services, desirous of opting to pay tax under the forward charge mechanism to exercise their option.
CBDT allows manual filing of Form 10F by non-residents without PAN until March 31, 2023. Explore the conditions for exemption and comply with ease.