TMI BlogAmendment in Notification No. 526/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... y sub-section (3) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendments in the notification of the Government of Uttarakhand Finance Section-8 No. 526/2017/9(120)/XXVII(8)/2017 dated 29 th 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, ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises the option to pay state tax on the service specified in column (2), under forward charge in accordance with Section 9 (1) of Uttarakhand Goods and Services Tax Act, under forward charge, and to comply with all the provisions of Uttarakhand Goods and Services Tax Act, 2017 (06 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 Commissioner) 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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