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J4 GST LAW TIMES [ Vol. 40
tion, the Proper Officer may get such verification of the place of
business. — Notification No. 62/2020-C.T., dated 20-8-2020. (See page
S3)
Interest on delayed payment of duty - Provision of Section 100 of
Finance (No. 2) Act, 2019 amending Section 50 of CGST Act, 2017 come into
force from 1-9-2020. — The Central Government has appointed 1-9-2020, as the
date on which the provisions of Section 100 of the Finance (No. 2) Act, 2019 re-
garding amendment to Section 50 of CGST Act, 2017 relating to charging of in-
terest on delayed payment of GST, shall come into force. — Notification No.
63/2020-C.T., dated 25-8-2020. (See page S4)

GST Departmental Clarifications

Conduct of personal hearings in virtual mode under CGST Act, 2017,
IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of
Finance Act, 1994 - Revised guidelines. — In view of COVID-19 pandemic,
C.B.I. & C. had issued Instruction dated 27-4-2020 for conduct of personal hear-
ings in virtual mode by all adjudicators and appellate authorities in regard to
proceedings under the Customs Act, 1962, Central Excise Act, 1944 and Chapter
V of Finance Act, 1994. The C.B.I. & C. has now decided to make it mandatory for
various authorities, such as Commissioner (Appeals), original adjudicating au-
thorities and Compounding Authority to conduct personal hearing, in respect of
any proceeding under the Customs Act, 1962, Central Excise Act, 1944 and Chap-
ter V of Finance Act, 1994 through video conferencing facility and has issued
broad guidelines to conduct such virtual hearing so that ongoing work of ap-
peals and adjudications are completed expeditiously for quick delivery of justice
through quasi-judicial proceedings. — C.B.I. & C. Instruction F. No.
390/Misc./3/2019-JC, dated 21-8-2020. (See page C3)
E-invoice system. — National Informatics Centre (NIC) having built the
e-invoice system as per the latest e-invoice (IRN) scheme which has been enabled
for the taxpayers with PAN based turnover more than ` 500 Crores, during
financial year 2019-20, has issued detailed procedure to generate the IRN for the
supplies/sales by the notified taxpayers. — http://ewaybill.nic.in. (See page C5)
GSTR-9 - Downloading document-wise details of Table 8A of Form
GSTR-9. — To help the taxpayer in reconciling the values appearing in Table 8A
of Form GSTR-9, thus facilitate filling the Form GSTR-9, a facility has been pro-
vided to the taxpayers to download document-wise details of Table 8A of Form
GSTR-9, from the GST portal in excel format. This can be done by using a new
option of ‘Document-wise Details of Table 8A’ given on the GSTR-9 dashboard,
from Financial Year 2018-19 onwards. — http://www.gst.gov.in, dated 17-8-2020.
(See page C10)
Aadhaar Authentication in GST Registration - Guidelines. — Conse-
quent upon issue of Notification No. 62/2020-C.T., dated 20-8-2020 amending
CGST Rules, 2017, the Government has issued detailed guidelines in respect of
Aadhaar Authentication process for the persons applying for GST registration as
Normal Taxpayer/Composition/Casual Taxable Person/Input Service Distribu-
tor (ISD)/SEZ Developer/SEZ Unit, etc, in Form GST REG-01. —
http://www.gst.gov.in, dated 21-8-2020. (See page C11)
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