The government has issued a few notifications and circulars on 9th & 10th June 2020, ahead of the GST Councils meet on 12th June 2020. We have summarized the said notifications and circulars for simple understanding.

1. SHAH JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
GIST OF GST
NOTIFICATIONS &
CIRCULARS
ISSUED ON
9TH
& 10TH
JUNE 2020

2. SHAH JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
 Notification No. 45/2020 – Central Tax dt. 09th
June 2020
The notification extends the time limit under Notification No. 10/2020 dt. 21st
March 2020 for following special procedure by those persons whose principal
place of business or place of business was in the erstwhile Union territory of
Daman and Diu or in the erstwhile Union territory of Dadra and Nagar Haveli till
the 26th day of January, 2020; and is in the merged Union territory of Daman and
Diu and Dadra and Nagar Haveli from the 27th day of January, 2020 onwards
from 31st
May 2020 to 31st
July 2020.
 Notification No. 46/2020 – Central Tax dt. 09th
June 2020
The notification extends time limit for issuance of order of refund where a notice
has been issued for rejection of refund claim, in full or in part and where the time
limit for issuance of order in terms of sub-section (5), read with sub-section (7) of
section 54 of the CGST Act falls during the period from 20th
March 2020 to 29th
June 2020, up to 15 days after the receipt of reply to the notice from the registered
person or 30th
June 2020, whichever is later.
 Notification No. 47/2020 – Central Tax dt. 09th
June 2020
Further extends the validity of e-way bills generated on or before 24th
March 2020
and whose validity has expired on or after the 20th
March 2020, up to 30th
June
2020.

3. SHAH JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
 Circular No. 139/09/2020 – Central Tax dt. 10th
June 2020
This circular further endorses and justifies clause 5 of Circular No. 135/05/2020 –
Central Tax dt. 31st
March 2020, in terms of allowing refund of ITC only on those
invoices, details of which are uploaded by supplier in FORM GSTR-1 and are
reflected in FORM GSTR-2A.
It also clarifies that the said clause shall not be applicable to ITC availed on
Imports, ISD invoices and inward supplies liable to reverse charge, and the refund
of said ITC shall be treated in the same way as it was before the issue of Circular
No. 135/05/2020 Central Tax dt. 31st
March 2020.
 Circular No. 140/10/2020 – Central Tax dt. 10th
June 2020
The circular provides clarification in respect of levy of GST on Director’s
remuneration bifurcating them as the Directors who are not employees of the
company and those who are employees of the company in terms of definition
provided under Companies Act, 2013. Accordingly, the taxation shall be as
follows:
1. Those directors who are not an employee of the company are clearly outside
the scope of schedule III of the CGST Act, and therefore taxable. Further in
terms of notification no.13/2017 – Central Tax (Rate) dt. 28th
June 2017, the
recipient of said services i.e. the Company is liable to discharge the applicable
GST on reverse charge basis.
2. Where it is clear that the director is an employee of the company, it is clarified
and reference is being given to the Income tax act that; Where the part of
remuneration is declared as salaries and TDS is deducted u/s 192, the same will
not be subject to GST and covered under Schedule III of CGST Act. And the
part of remuneration which is declared as other than salaries and TDS is
deducted u/s 194J, shall be treated as consideration for providing services
outside the scope of Schedule III of CGST Act, and therefore will be taxable,
RCM applies.

4. SHAH JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
PREPARED BY
CA PRIYANK SHAH
+919773568946
SHAH JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
601, 6th
Floor, 307/309 Rajesh Rayon Bhavan,
Opp. Kakad Market, Kalbadevi Road, Mumbai – 400 002.
Tel: +918655030411
Email: office@shahjain.in
PARTNERS
CA BHARAT JAIN | +919920496581
CA AMIT JAIN | +919773398194