Page 6 - GSTL_2nd July 2020 _Vol 38_Part 1

iv GST LAW TIMES [ Vol. 38

ITC on Cenvat credit not mentioned in the final Central Excise return —
Rushik Desai ..................................... J12
Can reversed charge of GST of F.Y. 17-18 paid in F.Y. 20-21, be claimed as
ITC? — CA Anil Kumar Gupta ........................... J17
Denying GST refund of ITC not reflected in GSTR-2A — Whether valid? —
CA Venkat Prasad P. ................................. J21

Court-room Highlights
Court-room Highlights

Export of services — Place of Provision of Service under Business Auxiliary
Service?........................................ J26
Input Tax Credit — Transitional credit’s admissibility on failure to file Form
GST TRAN-1 within extended time due to technical glitch in GSTN
common portal ................................... J26
Input Tax Credit (ITC) — Limitation for taking Transitional credit
mentioned in Rule 117 of CGST Rules, whether Directory or Mandatory?
Apex Court stays High Court’s Order holding in Directory ........... J24
Supply of Tangible Goods service — Charges for measuring equipment for
Gas consumption supplied to customers by Gas suppliers whether
taxable under SOTG? ................................ J25
Valuation (Service Tax) — Reimbursable operating expenses on marketing of
products of foreign seller in India whether excludable under Business
Auxiliary Service? .................................. J26

News Desk

Munch on it : GST ruling puts popcorn in 18% tax bracket ............. J28
Centralised AAAR put on fast track .......................... J29
Companies can’t claim ITC on GST paid for hiring vehicles for employee
transportation — AAR ............................... J29
C.B.I. & C. notifies relief measures ........................... J29
Cash transporters can claim ITC ............................ J30
Shipments from China face extra Customs checks .................. J30
GST Council Meetings : Waste of time and resources ................ J31
Developed land sold as plots will attract GST : AAR ................. J33
Goods supplied to an overseas customer by an overseas vendor of an Indian
firm will attract IGST ................................ J33

Departmental Clarifications Series C

Measures announced by the Government for providing relief to the
taxpayers in view of spread of Novel Corona Virus (COVID-19) —
Clarification — C.B.I. & C. Circular No. 141/11/2020-GST, dated 24-6-2020 .... C3
Construction of Residential Apartments — Payment of GST by real estate
promoter/developer supplying construction of residential apartment,
etc., on the shortfall value of inward supplies from registered supplier at
the end of the financial year — Clarification — C.B.I. & C. Instruction No.
3/2/2020-GST, dated 24-6-2020 ............................ C6
GST LAW TIMES  2nd July 2020  6