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TMI BlogSeeks to amend Notification No. 13/2017-State Tax (Rate), No. F-10-43/2017/CT/V(81), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... h Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. 13/2017-State Tax (Rate), No. F-10-43/2017/CT/V(81), dated the 28 th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:- In the said notification, in the Table, - (i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay state tax on the service specified in column (2), under forward charge in accordance with Section 9 (1) of CGST Act, under forward charge, and to comply with all the provisions of CGST Act, 2017 (12 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. By order and in the name of the Governor of Chhattisgarh, (Reena Babasaheb Kangale) Secretary Annexure I FORM (Declaration to be filed by an author for exercising the option to pay tax on the supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher under forward charge on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the year in which it is made. Signature ___________________ Name _______________________ GSTIN _________________ Place __________________ Date __________________ Annexure II (Declaration to be made in the invoice by the author exercising the option to pay tax on the supply of service by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher under forward charge.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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