Gst on advance received by author

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MY CLIENT, AN AUTHOR AND REGISTERED IN GST, ENTERED INTO AN AGREEMENT WITH PUBLISHING HOUSE TO SUPPLY TYPE SCRIPT, IN PRE GST PERIOD AND RECEIVED ADVANCE IN POST GST (DEC,17). WHAT IS THE STATUS OF GST ON SUCH ADVANCE NOW. AUTHOR HAD NOT RAISED ANY BILL IN DEC,17.

PL GUIDE

NARESH GUPTA

nareshgupta_ca @ yahoo.com

Replies (1)
The author receives the payment , the tax on which is being paid by the publication house under reverse charge mechanism by virtue of entry no. 9 of Notification No. 13/2017- Central Tax (Rate)

Author services are cover under 9(3)
hence not liable pay any GST


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