Page 6 - GSTL_6th August 2020_Vol 39_Part 1

iv GST LAW TIMES [ Vol. 39

Director’s remuneration under reverse charge — Board’s clarification — CA
Preeti Parihar ...................................... J9
Blocking of electronic credit ledger — Rachit Kumar Agarwal ............ J12
Precedents — How and when distinguishable — CA Akbar Basha ......... J15

Court-room Highlights
News Desk

Consumption, imports slump : GST collections fall 14.4% to ` 87,422 crore in
July .......................................... J19
Government notifies e-invoicing for firms with ` 500 crore turnover ........ J20
Government appoints three Members of CBIC .................... J21
States face fresh pressure for GST rate rationalisation ................ J21
States face a longer wait for GST compensation of FY21 ............... J22
Centre not obligated to pay for GST compensation shortfall : AG —
Exploring options .................................. J23
GST compensation : Some State FMs object to market borrowing proposal,
suggest steps to shore up revenue — Move not feasible, say Punjab,
Bihar, Kerala ..................................... J24
Call GST Council Meet ................................. J25

Departmental Clarifications Series C

GST State Code for Dadra and Nagar Haveli and Daman and Diu Union
Territories — Commissioner (UTGST), Dadra & Nagar Haveli and Daman &
Diu, Trade Notice No. 28/2020-21, dated 13-7-2020 ................. C3
Advisory for the taxpayers who are migrating from the erstwhile UT of
Daman and Diu — https://ddvat.gov.in ....................... C3

Statute Section Series S

Central Tax Notification

Subject Notification No. Date Page
Central Goods and Services Tax Rules, 2017 — 60/2020-C.T. 30-7-2020 S25
Ninth Amendment of 2020
E-invoice — Class of registered persons 61/2020-C.T. 30-7-2020 S26
required to issue E-invoice — Amendment
to Notification No. 13/2020-C.T.

Case Law

Table of Cases Reported

CEAT Ltd. (A.A.R. - GST - Mah.) ........................... 106
Core Project Engineers & Consultants Pvt. Ltd. (A.A.R. - GST - Mah.) ....... 123
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