Author's option to pay state GST under forward charge: registration, invoice declaration and mandatory minimum lock in required. A new entry 9A provides that supply of services by an author of original literary works to a publisher is taxable, subject to an express forward charge option: the author may elect to pay state tax under forward charge only after registration and filing the prescribed declaration (Annexure I) with the jurisdictional commissioner and making the invoice declaration (Annexure II); the option, once exercised, cannot be withdrawn for a minimum locked period and the author must comply with all GST provisions applicable to a person liable to pay tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Author's option to pay state GST under forward charge: registration, invoice declaration and mandatory minimum lock in required.
A new entry 9A provides that supply of services by an author of original literary works to a publisher is taxable, subject to an express forward charge option: the author may elect to pay state tax under forward charge only after registration and filing the prescribed declaration (Annexure I) with the jurisdictional commissioner and making the invoice declaration (Annexure II); the option, once exercised, cannot be withdrawn for a minimum locked period and the author must comply with all GST provisions applicable to a person liable to pay tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
