Author forward-charge option for GST: registration and prescribed invoice declaration required to make author liable to pay tax. Notification substitutes the copyright-related services entry for composers and inserts entry 9A making supply of copyright rights in original literary works by an author to a publisher taxable, with an elective forward-charge option. The author must register under the Chhattisgarh GST Act, file the prescribed declaration (Annexure I) with the jurisdictional commissioner within the stipulated period, and include the prescribed invoice declaration (Annexure II); the option, once exercised, is binding for at least one year. Additional entries address motor vehicle renting to bodies corporate and securities lending under SEBI's scheme. Effective 1 October 2019.
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 forward-charge option for GST: registration and prescribed invoice declaration required to make author liable to pay tax.
Notification substitutes the copyright-related services entry for composers and inserts entry 9A making supply of copyright rights in original literary works by an author to a publisher taxable, with an elective forward-charge option. The author must register under the Chhattisgarh GST Act, file the prescribed declaration (Annexure I) with the jurisdictional commissioner within the stipulated period, and include the prescribed invoice declaration (Annexure II); the option, once exercised, is binding for at least one year. Additional entries address motor vehicle renting to bodies corporate and securities lending under SEBI's scheme. Effective 1 October 2019.
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