Page 6 - GSTL_16 April 2020_Vol 35_Part 3

iv GST LAW TIMES [ Vol. 35

From data mining to artificial intelligence — Way to good governance
— Manoj Shrivastav ................................. J43
Compliance needs for important changes made under GST law — Ramesh
Chandra Jena ..................................... J47
News Desk

Businesses can claim GST refunds for cancelled orders, says CBIC ......... J52
GST Refund allowed for cancelled events ....................... J52
Centre waives fines on GST returns .......................... J52
Remuneration paid to directors to attract GST : AAR ................ J53
Temporary relief : SEZs may get I-GST waiver for DTA supplies .......... J54
Departmental Clarifications Series C

Novel Corona Virus (COVID-19) — Relief measures — Challenges faced by
registered persons in implementation of provisions of GST Laws —
Further clarifications — C.B.I. & C. Circular No. 137/07/2020-GST, dated
13-4-2020 ...................................... C21
Refund claims — Decision to expedite pending refund claims —
Implementation of — C.B.I. & C. Instruction No. 2/1/2020-GST, dated
9-4-2020 ...................................... C24
Statute Section Series S

Integrated Tax Notification

Subject Notification Date Page
No.
GSTR-3B — Interest rates for delayed payment 3/2020-I.T. 8-4-2020 S34
of tax for tax periods February, 2020 to
April, 2020, if furnished by the specified
date — Amendment to Notification No.
6/2017-I.T.
Union Territory Tax Notification
GSTR-3B — Interest rates for delayed payment 1/2020-U.T.T. 8-4-2020 S36
of tax for tax periods February, 2020 to
April, 2020, if furnished by the specified
date — Amendment to Notification No.
10/2017-U.T.T.
Case Law

Table of Cases Reported
Commercial Steel Company v. Assistant Commissioner of State Tax
(Telangana) ..................................... 257
Dipak Kanti Mazumder Dynamic Engineers (A.A.R. - GST - W.B.) ......... 363
Gitwako Farms (India) Private Limited (App. A.A.R. - GST - Raj.) ......... 312
Global Analytics India Pvt. Ltd. v. Commr. of GST & C. Ex., Chennai (Tri. -
Chennai) ....................................... 297
GST LAW TIMES  16th April 2020  126