Page 8 - GSTL_21st May 2020_Vol 36_Part 3

vi GST LAW TIMES [ Vol. 36

Levy of GST and profiteering on supply of sanitary napkins — Dr. Sanjiv
Agarwal ........................................ J57
Interest on delayed payment of tax under Section 50(1) — Net tax liability or
gross tax liability — An analysis — Ramesh Chandra Jena ............ J61
Supply of demo cars — Rate of GST & ITC availability — Ashish Mittal ...... J66
Refund amount curtailed by procedures — CA Akbar Basha ............. J71
Court-room Highlights
Court-room Highlights

Anti-profiteering — Fishing enquiring — Scope of investigations by DGAP
— Vires of Section 171 of CGST Act, 2017 and Rule 133(5) of CGST Rules,
2017 — Delhi HC stays wild notice for information ............... J74

News Desk

No GST figures before June 30 ............................. J75
Do not deny Input Tax Credit ............................. J75
GST on Director salaries : Notices served despite diverse AAR Rulings ...... J75
GST boost to MSMEs ................................. J76
Exports fall more than 60% in April, worst show in 30 years ............ J77
DEPARTMENTAL CLARIFICATIONS
Departmental Clarifications Series C

Parcel/Transporting/Courier Agencies having GST Registration liable for
detention and seizure — Further instructions — Commissioner of State Tax,
SGST Department, Kerala, Circular No. 1/2020, dated 19-1-2020 .......... C7

Statute Section Series S

Central Tax Notification

Subject Notification Date Page
No.
Transitional Credit — Retrospective 43/2020-C.T. 16-5-2020 S7
amendment to Section 140 of CGST Act,
2017 by Section 128 of Finance Act, 2020 to
come into force from 18-5-2020
Central Excise Notification - Non-Tariff
Sabka Vishwas (Legacy Dispute Resolution) 1/2020-C.E. 14-5-2020 S8
Scheme Rules, 2019 — Amendment of 2020 (N.T.)
CESTAT Notification
CESTAT (Procedure) Rules, 1982 — 1/2020 11-5-2020 S9
Amendment

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