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GTA - Option to Forward Charge Mechanism

This query is : Resolved 

13 January 2020 Dear Experts,

If GTA is currently registered under RCM and not charging GST to the customers. Accordingly, does not avail the input credit. Now, GTA want to opt for Forward Charge mechanism as per the notification 20/2017 dtd 22-08-2017. Whether such option cane be availed from any date or is it mandatory to opt for such option at the beginning of the financial year?
Once option is selected, whether it remains irrevocable?

14 January 2020 Nowhere in the notification, it has been said that option can be exercised at the beginning of the financial year or it is irrevocable.
In my view, option is applicable on transaction base .


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