9911796707
TMI BlogAmendment in Notification No. S.O. 35/P.A.5/ 2017/S.9/ 2017, dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Punjab, Department of Excise and Taxation, Notification No.S.O. 35/P.A.5/ 2017/S.9/ 2017, dated the 30th June, 2017, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 30th June, 2017, namely:- AMENDMENT 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) 9 Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified 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 invoice issued by him in Form GST Inv-I to the publisher. (iii) after serial number 14 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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 jurisdictional Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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