Page 6 - GSTL_3rd September 2020_Vol 40_Part 1

iv GST LAW TIMES [ Vol. 40

Capital goods — Moulds and dies, jigs and fixtures or tools : Job work : An
overview — R. Prakash ................................ J7
Input Tax Credit on cash carry vans — Dr. Sanjiv Agarwal .............. J9
Admissibility of ITC — Construction of warehouse for letting out — A case
study — Ramesh Chandra Jena ............................ J12

Court-room Highlights
News Desk

GST compensation shortfall — GST dues stuck, States told to borrow via RBI . . J17
Centre arm-twisting us : States call out ‘betrayal of federalism’ ........... J19
Interest on GST can be paid on net basis : Government ............... J20
Personal hearing via video conferencing now mandatory for GST-related
appeals ........................................ J21
Faceless tax appeals may lead to rise in litigation : Officials ............. J22
GST rate cut on two-wheelers under consideration : FM ............... J23
Businesses to get GST registration within 3 days with Aadhaar
authentication .................................... J24
Electrically-operated vehicles without battery packs to attract GST, rules
AAR ......................................... J24
Delhi HC hears 37 anti-profiteering pleas; J&J, HUL among petitioners ...... J25
States for GST dispute resolution system ....................... J26
GST registration after physical verification of business place if Aadhaar not
authenticated : CBIC ................................ J27
Seven opposition CMs up in arms over GST dues, Government’s
‘unilateralism’ .................................... J28
Government frames norms for enforcement of ‘rules of origin’ for imports —
Under FTAS ..................................... J29
Cabinet never discussed setting up of PM-CARES fund : RTI ............ J29
SC order on PM CARES, blow to accountability ................... J30

Departmental Clarifications Series C

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 — C.B.I. & C. Instruction F. No.
390/Misc./3/2019-JC, dated 21-8-2020 ........................ C3
E-invoice system — http://ewaybill.nic.in ........................ C5
GSTR-9 — Downloading document-wise details of Table 8A of Form GSTR-9
— http://www.gst.gov.in, dated 17-8-2020 ..................... C10
Aadhaar Authentication in GST Registration — Guidelines —
http://www.gst.gov.in, dated 21-8-2020 ....................... C11
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