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ITPJ Vol-92 Issue-4, 20 April 2020
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GST : NEWS YOU CAN USE - E-invoicing Under GST May be Deferred 2 >>   
GST : NEWS YOU CAN USE - Committed to help GST taxpayers in COVID-19 situations 3 >>   
GST : STATUTES - Clarification in Respect of Various Measures Announced by the Government for Providing Relief to the Taxpayers in View of Spread of Novel Corona Virus (COVID-19)—Regarding—Circular No. 136/06/2020-GST, dtd. 3-4-2020 [CBEC-20/06/04-2020 –GST] 4 >>   
GST : STATUTES - Clarification in Respect of Certain Challenges Faced by the Registered Persons in Implementation of Provisions of GST Laws—Regarding—Circular No. 137/07/2020-GST, dtd. 13-4-2020 [CBEC-20/06/04-2020–GST] 8 >>   
GST : STATUTES - Central Goods and Services Tax (Fourth Amendment) Rules, 2020—Notification No. 30/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] 10 >>   
GST : STATUTES - Amendment in Notification No.13/2017-Central Tax, dated the 28th June, 2017—Notification No. 31/2020 - Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] 11 >>   
GST : STATUTES - Amendment in Notification No. 76/2018–Central Tax, dated the 31st December, 2018—Notification No. 32/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] 12 >>   
GST : STATUTES - Further amendment in Notification No. 4/2018–Central Tax, dated 23rd January, 2018—Notification No. 33/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] 14 >>   
GST : STATUTES - Further amendments in Notification No. 21/2019-Central Tax, dated 23rd April, 2019—Notification No. 34/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] 14 >>   
GST : STATUTES - Compliance of Certain Actions, which fall During the Period from the 20th day of March, 2020 to the 29th day of June, 2020—Extended upto 30-06-2020—Notification No. 35/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] 15 >>   
GST : STATUTES - Amendments in Notification No. 29/2020–Central Tax, dated 23rd March, 2020—Notification No. 36/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] 16 >>   
GST : STATUTES - Amendment in Notification No. 6/2017–Integrated Tax, dated 28th June, 2017—Notification No. 3/2020 – Integrated Tax, dtd. 8-4-2020 [F. No. CBEC-20/06/04/2020-GST] 17 >>   
GST : STATUTES - Amendment in Notification No. 10/2017–Union Territory Tax, dated 30th June, 2017—Notification No. 1/2020 – Union Territory Tax, dtd. 8-4-2020 [F. No. CBEC-20/06/04/2020-GST] 18 >>   
GST : ARTICLES - Assessment Order Passed Against Deceased Assessee—Validity—CA. SATYADEV PUROHIT 21 >>   
GST : ARTICLES - Audit by Tax Authorities—AKASH PHOPHALIYA 26 >>   
GST : ARTICLES - Consideration Paid to Directors by the Company Will Attract GST—A Recent Case in Brief—AKHILESH KUMAR SAH 27 >>   
GST : BOOK SECTION - Fee, Penalties & Punishment Under GST 30 >>   
GST : CASE LAW REPORTS - Comnet Vision (India) (P) Ltd. v. Commissioner, Department of Trade and Taxes (2020) 92 ITPJ (G) 870 (Del-HC) 86 >>   
GST : CASE LAW REPORTS - Jainam Cables (India) (P) Ltd. v. UOI (2020) 92 ITPJ (G) 869 (Guj-HC) 85 >>   
GST : CASE LAW REPORTS - Navneet Gupta v. Bharti Telemedia (P) Ltd. (2020) 92 ITPJ (G) 872 (NAA) 88 >>   
GST : CASE LAW REPORTS - Safari Retreats (P) Ltd. & Anr. v. Chief Commr. of CGST & Ors. (2020) 92 ITPJ (G) 834 (Ori-HC) 53 >>   
GST : CASE LAW REPORTS - Shahil Traders v. State of Gujarat (2020) 92 ITPJ (G) 866 (Guj-HC) 83 >>   
GST : CASE LAW REPORTS - Vishnu Aroma Pouching (P) Ltd. v. UOI (2020) 92 ITPJ (G) 880 (Guj-HC) 95 >>   
STATES GST & VAT : ADVANCE RULINGS - Indian Institute of Corporate Affairs, In re (2020) 92 ITPJ (SG) 884 (AAR) 100 >>   
STATES GST & VAT : ADVANCE RULINGS - Sringeri Yogis Pai, In re (2020) 92 ITPJ (SG) 909 (AAR) 124 >>   
STATES GST & VAT : ADVANCE RULINGS - Tarun Realtors (P) Ltd., In re (2020) 92 ITPJ (SG) 912 (AAR) 127 >>   
STATES GST & VAT : ADVANCE RULINGS - Tata Coffee Ltd., In re (2020) 92 ITPJ (SG) 922 (AAR) 136 >>   
STATES GST & VAT : ADVANCE RULINGS - Venkateswara Enterprises, In re (2020) 92 ITPJ (SG) 902 (AAR) 117 >>   
STATES GST & VAT : ADVANCE RULINGS - Tata Projects Ltd., In re (2020) 92 ITPJ (SG) 929 (AAR) 142 >>   
STATES GST & VAT : CASE LAW DIGESTS - QRS Retail Ltd. v. Commr. of CGST (2020) 92 ITPJ (SG) 932 (Ker-HC) : 2019 TaxPub (GST) 667 (Ker-HC) 145 >>   
STATES GST & VAT : ADVANCE RULINGS - Sutlej Coach Products (P) Ltd., In re (2020) 92 ITPJ (SG) 933 (AAR)  146 >>   
STATES GST & VAT : ADVANCE RULINGS - Sanjay Kumar Jain, In re (2020) 92 ITPJ (SG) 938 (AAR)  151 >>   
STATES GST & VAT : ADVANCE RULINGS - Chennai Port Trust, In re (2020) 92 ITPJ (SG) 978 (AAR) 189 >>   
STATES GST & VAT : ADVANCE RULINGS - Rajiv Gandhi Centre for Aquaculture, In re (2020) 92 ITPJ (SG) 948 (AAR) 160 >>   
STATES GST & VAT : ADVANCE RULINGS - Ramu Chettiar Srinivasan, In re (2020) 92 ITPJ (SG) 942 (AAR) 155 >>   
STATES GST & VAT : ADVANCE RULINGS - Tamil Nadu Edible Oils (P) Ltd., In re (2020) 92 ITPJ (SG) 984 (AAR) 194 >>   
STATES GST & VAT : CASE LAW DIGESTS - Chandra Textiles Ltd. v. State of Tamil Nadu (2020) 92 ITPJ (SG) 984 (Mad-HC) : 2019 TaxPub (VAT) 208 (Mad-HC) 195 >>   
STATES GST & VAT : CASE LAW DIGESTS - L & T Finance Ltd. v. CTO, Anna Salai II Assessment Circle (2020) 92 ITPJ (SG) 985 (Mad-HC) : 2017 TaxPub (VAT) 485 (Mad-HC) : (2017) 105 VSTC 362 (Mad-HC)  196 >>   
STATES GST & VAT : ADVANCE RULINGS - The Bengal Rowing Club, In re (2020) 92 ITPJ (SG) 987 (AAR) 197 >>   
CUSTOMS : STATUTES - Measure to Facilitate Trade During the Lockdown Period—Section 143AA of the Customs Act, 1962—Regarding—Circular No. 17/2020-Customs, dtd. 03-4-2020 [F. No.473/02/2020-LC] 204 >>   
CUSTOMS : STATUTES - Clearance of Goods Under India’s Trade Agreements Without Original Certificate of Origin—Regarding—Circular No. 18/2020 – Customs, dtd. 11-4-2020 [F. No. 15021/10/2020- ICD (CBEC)] 205 >>   
CUSTOMS : STATUTES - Paperless Customs—Electronic Communication of PDF Based Gatepass and OOC Copy of Bill of Entry to Custom Brokers/Importers—Regarding—Circular No. 19/2020-Customs, dtd. 13-4-2020 [F. No. 450/26/2019-Cus IV] 206 >>   
CUSTOMS : STATUTES - Special Refund and Drawback Disposal Drive—Implementation of Decision to Expedite Pending Refund and Drawback Claims—Regarding—Instruction No. 03/2020-Customs, dtd. 9-4-2020 [F. No. 450/119/2017-Cus-IV] 208 >>   
CUSTOMS : STATUTES - Amendments Notification No. 08/2020-Customs, dated 2nd February, 2020—Notification No. 19/2020 – Customs, dtd. 9-4-2020 (F. No. 354/43/2020-TRU) 209 >>   
CUSTOMS : STATUTES - Certain Goods Exempted From Whole of Customs Duty—Regarding—Notification No. 20/2020–Customs, dtd. 9-4-2020 [F.No. 354/41/2020-TRU] 209 >>   
CUSTOMS : STATUTES - Determination of Rate of Exchange for Conversion of Foreign Currencies into Indian Rupee—Regarding—Notification No.37/2020 - Customs (N.T.), dtd. 1-4-2020 [F.No. 468/01/2020-Cus.V] 213 >>   
CUSTOMS : STATUTES - Amendments Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 38/2020-Customs (N.T.), dtd. 15-4-2020 [F. No. 467/01/2020 -Cus-V] 211 >>   
CUSTOMS : STATUTES - Determination of Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees—Regarding—Notification No. 39/2020 - Customs (N.T.), dtd. 16-4-2020 [F.No. 468/01/2020-Cus.V] 213 >>   
CUSTOMS : STATUTES - Amendments in Several Notifications—Regarding—Notification No. 07/2020 -Customs (ADD), dtd. 15-4-2020 [F. No. 354/10/2008-TRU (Pt. II)] 214 >>   
CUSTOMS : STATUTES - All Pending GST and Custom Refunds to be Issued Immediately—Press Note, dtd. 8-4-2020 215 >>   
CUSTOMS : CASE LAW DIGESTS - Anu Cashews & Mangalath Cashews v. Commr. of Cus. (2020) 92 ITPJ (C) 1008 (Ker-HC) : 2020 TaxPub (EX) 7 (Ker-HC) 218 >>   
CUSTOMS : CASE LAW DIGESTS - Boston Leather Exports v. Asstt. Commr. of Cus. (2020) 92 ITPJ (C) 1007 (Mad-HC) : 2020 TaxPub (EX) 9 (Mad-HC) 218 >>   
CUSTOMS : CASE LAW DIGESTS - Shamsheena Mohammed Shihavudheen v. CC (2020) 92 ITPJ (C) 1006 (Bang-Trib) : 2020 TaxPub (EX) 47 (CESTAT, Ban) 217 >>   
CUSTOMS : CASE LAW DIGESTS - Texool Wastesavers v. CC (2020) 92 ITPJ (C) 1006 (Ahm-Trib) : 2020 TaxPub (EX) 25 (CESTAT, Ahd) : (2020) 371 ELT 745 (CESTAT, Ahd) 216 >>   
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