Ram Singh, an unregistered famous author, received ₹3 crores of consideration from Raja Publications located in Indore for supply of services by way of temporary transfer of a copyright covered under section 13(1)(a) of

Answer 4A(i) Yes, the view of Ram Singh is Correct. GST is payable under reverse charge in case of supply of services by an author by way of transfer/permitting the use or enjoyment of a copyright covered under section 13(1)(a) of the Copyright Act, 1957 relating to original literary work to a publisher located in the taxable territory in terms of reverse charge Notification No. 13/2017 CT(R) dated 28.06.2017. Therefore, in the given case, person liable to pay tax is the publisher i.e. Raja Publications. However, since Raja Publications has completely refused to deposit the tax on the given transaction, Ram Singh as an option to pay tax under forward charge on the same. For the purpose, he needs to fulfil the following conditions: (i) since he is unregistered, he has to first take registration under the CGST Act, 2017; (ii) he needs to file a declaration, in the prescribed form, that he exercises the option to pay CGST on the said service under forward charge in accordance with section 9(1) of the CGST Act and to comply with all the provisions as they apply to a person liable for paying the tax in relation to the supply of any goods and/or services and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option; (iii) he has to make a declaration on the invoice, which he would issue to Raja Publications, in prescribed form.