9911796707
TMI BlogAmendment in Notification No. F A 3-47/2017/1/V(59), dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... this department's notification No F A 3-47/2017/1/V(59), dated the 30th 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) 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 covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original dramatic, musical or artistic wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge, and to comply with all the provisions of Madhya Pradesh Goods and Services Tax Act, 2017 (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 1 year from the date of exercising such option (ii) the author makes a declaration, as prescribed in Annexure Il 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) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secy. 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 Year for the option to be effective from the commencement of that Financial Year.) Reference No.____ Date____ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... _______ 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.) Declaration (9A of Table) I have exercised the option to pay state tax on the service specified against serial No. 9A in column (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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