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TMI BlogSeeks to amend Notification No. II(2)/CTR/532(d-16)/2017 dated 29 June 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published at pages 143 to 146 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29 th June, 2017, namely:- AMENDMENTS 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 ..... ibed therein, with the jurisdictional CGST or SGST commissioner, as the ease 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 the Tamil Nadu Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Tamil Nadu Goods and Service Tax Act, 2017 (Tamil Nadu Act 19 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 I year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Year for the option to be effective from the commencement of that Financial Year.) Reference No. ____ Date____ To __________ __________ __________ (To be addressed to the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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