TMI BlogAmendments in the Government Notification of the Finance Department, Notification No. MGST-1017/C.R. 103(12)/Taxation-1 [Notification No. 13/2017- State Tax (Rate)], dated the 29th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification of the Finance Department, Notification No. MGST-1017/C.R. 103(12)/Taxation-1 [Notification No. 13/2017- State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 182, dated the 29th 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, photogra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with section 9 (1) of the Maharashtra Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Maharashtra Goods and Service Tax Act, 2017 (Mah. XLIII 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 ..... GST.1019/C.R.49/Taxation-1 [Notification No. 5/2019- State Tax (Rate)], dated the 30th March, 2019, published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 109, dated the 30 th March, 2019. Annexure I FORM (9A of Table) (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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 the Table in the Notification No. 13/2017-State Tax (Rate) dated 29th June 2017 under forward charge. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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