Page 4 - GSTL_7th May 2020_Vol 36_Part 1

ii GST LAW TIMES [ Vol. 36

GST Input Tax Credit on expenses incurred to contain Coronavirus — CA
Keshav R. Garg ..................................... J6
Outsourced liquor manufacturing taxable under GST — Dr. Sanjiv Agarwal ..... J7
Cloud kitchens are feeling the GST thunder! — CA Krita Lodha ............ J9
IGST on ocean freight in case of import of goods on CIF basis — Held
unconstitutional — CA Krishan Kumar Sharma .................. J11
Insurance premium recovered from employee is non-taxable under GST —
Ramesh Chandra Jena ................................. J14
News Desk

Delhi HC allows pre-GST credit claims till June 30 .................. J17
Vacancies in Tribunals a perennial problem, attend to it : SC to Government ... J17
Keep expense record, be ready for disclosure, CIC tells Government ........ J18
Statute Section Series S

Central Tax Notification

Subject Notification Date Page
No.
Central Goods and Services Tax Rules, 2017 — 38/2020-C.T. 5-5-2020 S4
Fifth Amendment of 2020
Corporate debtors under undergoing 39/2020-C.T. 5-5-2020 S4
Corporate Insolvency Resolution Process
(CIRP) — Dates to take new Registration
prescribed — Amendment to Notification
No. 11/2020-C.T.
E-way Bill generated on or before 24-3-2020 40/2020-C.T. 5-5-2020 S5
and whose validity expired during 30-3-
2020 to 15-4-2020 — Validity extended till
31-5-2020 — Amendment to Notification
No. 35/2020-C.T.
Annual Return — Time-limit for furnishing 41/2020-C.T. 5-5-2020 S5
Annual Return in Form GSTR-9/9A and
GSTR-9C extended till 30-9-2020 —
Notification No. 15/2020-C.T. superseded
Registered persons whose principal place of 42/2020-C.T. 5-5-2020 S6
business is in Union Territory of Jammu
and Kashmir and Union Territory of
Ladakh — Date of furnishing of return in
FORM GSTR-3B extended for specified
months — Amendment to Notification No.
44/2019-C.T.
Case Law

Table of Cases Reported
All India Disaster Mitigation Institute (A.A.R. - GST - Guj.) ............. 104
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