Page 164 - GSTL_30th April 2020_Vol 35_Part 5

x GST LAW TIMES [ Vol. 35
Ministry’s actions allay trade fears ........................... J37
Nagaland puts COVID Cess on Petrol, Diesel .................... J89
Parliament passes amendments to Finance Act ................... J19
Remuneration paid to directors to attract GST : AAR ................ J53
Separate GST Registrations confuse IRPs ....................... J19
6-months GST payment freeze for worst-hit sectors, a lower rate for realty
among COVID options mulled ........................... J89
States seek GST Compensation beyond 2022 ..................... J88
Subletting, leasing under GST ambit — Karnataka AAR Ruling .......... J87
Temporary relief : SEZs may get I-GST waiver for DTA supplies .......... J54

Acts, Bills and Ordinances Series B

The Finance Act, 2020 .................................. B3
The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance,
2020 .......................................... B9

DEPARTMENTAL CLARIFICATIONS
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
GST Refund related issues — Clarification — C.B.I. & C. Circular No.
135/05/2020-GST, dated 31-3-2020 ......................... C11
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
Novel Corona Virus (COVID-19) — Various measures announced by
Government for providing relief to taxpayers — Clarification — C.B.I. &
C. Circular No. 136/06/2020-GST, dated 3-4-2020 ................. C15
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
Refunds — IGST refunds on exports-extension in SB005 alternate mechanism
— Facility of SB005 error correction in EDI system for Shipping Bills
extended upto 31-12-2019 — M.F. (D.R.) Circular No. 22/2020-Cus., dated
21-4-2020 ...................................... C25

GST LAW TIMES  30th April 2020  164