Page 5 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] INDEX – 26th March, 2020 iii

Refund of Transportation services by recipient of Gas through Pipeline on
price revision — Unjust enrichment whether not established in absence of
documents? ..................................... J130
Show cause notice — Issuance of corrigendum restricting demand within
five years of limitation period though original show cause notice
proposed demand beyond said period, whether justified? ........... J132
Tangible goods services — Sub-leasing of Aircraft whether taxable under
SOTG services? ................................... J135
Transitional Input Tax Credit — Error in filing Form GST TRAN-1, whether
can be corrected by filing revised Form? ..................... J136
Transitional Input Tax Credit cannot be disallowed for non-filing or
incorrect filing of Form GST TRAN-1 ....................... J138
Valuation (Service Tax) — Reimbursable expenses, whether includible in
sitting fee paid to Director? ............................ J132
Works Contract service — Failure to intimate Department for opting to pay
Service Tax under composition scheme, whether can be a ground to deny
benefit of said scheme? ............................... J134

News Desk

GST rates on supply of goods and services — Changes recommended by
GST Council ..................................... J140
GST Law & procedure — Changes recommended by GST Council ........ J141
GST IT Roadmap — Recommendations of GST Council .............. J143
GST rate for mobiles hiked to 18%, next meet to focus on compensation
payout ........................................ J144
Reverse charge : Why so shy, GST Council? ..................... J145
NAA orders Patanjali to pay ` 75 crore for not passing GST cut .......... J146
Government approves scheme for tax reimbursement to exporters ........ J146
I-T & Customs Tribunals to take up urgent cases only ............... J147
Inverted duties need to be corrected, but not now — Mitra tells Finance
Minister ....................................... J148
GST : Input Tax Credit frauds rise 170% in just nine months of FY20 ....... J149
GST dilemma ...................................... J150
Government considers tax compliance breather ................... J152

Departmental Clarifications Series C

NOTIFICATIONS

GST Appellate Tribunal — Non-disposal of appeals due to non-constitution
of Appellate Tribunal — Clarification — C.B.I. & C. Circular No.
132/2/2020-GST, dated 18-3-2020 .......................... C3

GST LAW TIMES  26th March 2020  5