Page 8 - GSTL_18th June 2020_Vol 37_Part 3

vi GST LAW TIMES [ Vol. 37

Analysis of GST frauds & their mitigation — CA. Madhukar N. Hiregange ..... J66
GST Section 16(4) — Time-limit for availment of ITC — An overview —
Ramesh Chandra Jena ................................. J71
Court-room Highlights
Court-room Highlights

Registration under GST — Requirement for book sellers .............. J76
Refund of unutilized tax credit — Vires of amended Rule 89(5) of CGST
Rules, 2017 ...................................... J76
Input Tax Credit — Transitional credit whether admissible on failure to file
FORM GST TRAN-1 within extended time due to bona fide difficulty? .... J77
Advance Ruling Authority and Appellate Authority for Advance Ruling
under GST — Constitutional validity of Section 96 of Central Goods and
Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017 ...... J77
Airport services — User development fee charged from passengers by
licensee for providing facilities whether liable to Service Tax? ......... J78
News Desk

Recommendations of GST Council related to Law & Procedure — 40th
Meeting ....................................... J79
Zero fees for late filing of GSTR-3B returns between July, 2017-January,
2020 : FM Sitharaman ................................ J80
Now file ‘nil’ GST returns through SMS ........................ J81
Validity of E-way Bills extended ............................ J81
No GST on salaries paid to Directors of companies ................. J81
Independent Directors’ fees to attract GST ...................... J81
Telcos seek tax relief on unpaid bills.......................... J82
AAR order may give taxman new fang : Experts ................... J82
Get ITC accumulated on imports via refunds now .................. J83
Air cargo operators’ body urges Government to reverse GST paid on bad
debt .......................................... J83
Dispute on time-limit for transitional credit : FinMin files petition in SC ...... J84
Bring PM CARES Fund under RTI, says plea ..................... J85
Departmental Clarifications Series C

Refund related issues — Clarifications — C.B.I. & C. Circular No. 139/09/2020-
GST, dated 10-6-2020 ................................. C9
Director’s Remuneration — Levy of GST — Clarification — C.B.I. & C.
Circular No. 140/10/2020-GST, dated 10-6-2020 .................. C10
Statute Section Series S

Central Tax Notification

Subject Notification No. Date Page
GSTR-3B — Furnishing of ‘Nil’ return in 44/2020-C.T. 8-6-2020 S5
FORM GSTR-3B through SMS allowed
w.e.f. 8-6-2020
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