GTA - FCM switch over from 12 to 5

Hi experts.

One of my client is doing Transportation business (GTA) and collecting tax under Forward charge.

He is imposing GST @ 12% in Tax invoice and claiming ITC for GST paid on his inward supplies.

Now he wants to switch over from 12% (with ITC) to 5% (Without ITC) from the FY2024-25 onwards.


my query : Is it possible to switch over from 12% to 5% under Forward charge? Pls advice