Page 8 - GSTL_2nd April 2020_Vol 35_Part 1

vi GST LAW TIMES [ Vol. 35

Taxing exports under GST — Srikant S. Shenoy .................... J13
News Desk

FinMin pushes back all tax deadlines to June 30 ................... J16
Centre, States rollout staggered GST return filing for small businesses ...... J17
GST return filing date extended, relief from late fee, penalties ........... J18
Parliament passes amendments to Finance Act ................... J19
Separate GST Registrations confuse IRPs ....................... J19
GST Rule prescribing time-limit to file TRAN-1 not Ultra vires : Bombay HC . . J20
GST on works contract : Orissa HC directs Government to issue instructions
for reimbursement of differential tax amount .................. J21
Acts, Bills and Ordinances Series B

The Finance Act, 2020 .................................. B3

Departmental Clarifications Series C

Apportionment of Input Tax Credit (ITC) in cases of business reorganization
under Section 18(3) of CGST Act read with Rule 41(1) of CGST Rules —
Clarifications — C.B.I. & C. Circular No. 133/03/2020-GST, dated 23-3-2020 ... C3
Companies under Insolvency and Bankruptcy Code, 2016 — Clarification in
respect of issues under GST law — C.B.I. & C. Circular No. 134/04/2020-
GST, dated 23-3-2020 ................................. C8

Statute Section Series S

Central Tax Notification
Subject Notification Date Page
No.
Merger of Union Territory of Daman and Diu 10/2020-C.T. 21-3-2020 S4
and Union Territory of Dadra and Nagar
Haveli into Union Territory of Daman and
Diu and Dadra and Nagar Haveli —
Special procedure to be followed till 31-5-
2020
Corporate debtors undergoing insolvency 11/2020-C.T. 21-3-2020 S5
resolution process under the Insolvency
and Bankruptcy Code, 2016 — Special
procedure to be followed
FORM GSTR-1 — Requirement for furnishing 12/2020-C.T. 21-3-2020 S6
FORM GSTR-1 for 2019-20 for taxpayers
who could not opt for availing the option
of special composition scheme under
Notification No. 2/2019-C.T. (Rate) waived
GST LAW TIMES  2nd April 2020  72