GSTPAM News Bulletin May 2025

INCOME TAX UPDATES

Compiled by

By Adv. Ajay Talreja

CBDT’s New AI-Based Scrutiny for ITRs: What Chartered Accountants Need to Know What Exactly Is AI-Based Scrutiny?

Earlier, the selection of ITRs for scrutiny was largely manual. Officers used to pick cases based on certainguidelines, past patterns, or even randomly. While that system worked, it had its own problems like delays, inconsistency, and sometimes unnecessary scrutiny for honest taxpayers.

The new system will allow computers to analyze tons of data automatically — things like income details, high- value transactions, GST returns, property purchases, and so on.

How Will the AI Scrutiny System Actually Work? The backend process is quite interesting. Here’s a simple breakdown:

Data Collection: The system will pull information from multiple places — PAN records, AIS/TIS (Annual Information Statement / Taxpayer Information Summary), GST data, bank reports, property registries, and even past tax filings.

Risk Scoring: Based on the information gathered, the system will assign a score to each return. If there are major mismatches, unexplained income, or unusually high claims for deductions, the score will go up.

Flagging: Returns with higher risk scores will get flagged automatically for review. Automated Notices: In some cases, the system might even suggest or generate notices automatically, though final approval will still involve human officers for now.

What Does This Mean for CAs and Taxpayers?

This shift means that accuracy and completeness are now more important than ever. If there’s even a small mismatch between what a taxpayer reports and what’s reflected in the AIS or TIS, the system could pick it up instantly. Similarly, unexplained cash deposits, missing foreign income disclosures, or suspicious deduction claims could raise red flags. For Chartered Accountants, this means two things:

Double-check everything before filing. Educate clients that small mistakes or hiding small amounts may lead to bigger troubles. Earlier, some errors used to get missed because of the manual nature of checks. With AI, that margin of error has become almost zero. What Are the Likely Triggers for Scrutiny?

Here are some situations that might catch the AI’s attention: Salary reported in ITR doesn’t match the Form 16, 26AS or AIS.

Large cash transactions not justified by declared income.

Claims for big deductions under Section 80C, 80D, etc., that don’t seem proportionate to the income. Property purchases or foreign travel expenses not matching reported income.

Not reporting foreign assets or income (even small amounts). Simply put, if something looks odd mathematically or financially, it might get flagged

How Should CAs Prepare?

As CAs, our role is no longer limited to just filling up forms and uploading ITRs. We need to act more like auditors at the pre-filing stage itself.

Here’s what can help:

Always reconcile client AIS/TIS data before filing.

Maintain proper documentation for every deduction, exemption, and expense.

Encourage clients to disclose all income honestly, even if it feels small or “unimportant.” Use tools that highlight inconsistencies automatically to save time. Keep yourself updated on new risk parameters that the Income Tax Department may share from time to time. Final Thoughts CBDT’s move towards AI-based scrutiny is a big step toward a more efficient and transparent tax environment. While it certainly makes the process smarter, it also demands a lot more caution and diligence from taxpayers and their Chartered Accountants.

Mohammed Fakhre Alam Shaikh Vs Assessing Officer (ITAT Mumbai)

In the case Mohammed Fakhre Alam Shaikh vs. Assessing Officer, the Income Tax Appellate Tribunal (ITAT), Mumbai, overturned the orders of the lower authorities and ruled in favour of the assessee for the assessment year 2016–17.

The appeal challenged the additions made under Section 56(2)(vii)(b) of the Income Tax Act, 1961, and the denial of deduction under Section 54F, concerning a flat worth 2.59crore received by the assessee from a builder as part of a court settlement.

The assessee, an individual, had filed a return declaring 11.04 lakhs. However, based on AIR information, the Assessing Officer (AO) discovered a property transaction worth 2.59 crore, which the assessee had not disclosed. Upon inquiry, the assessee explained that he had occupied land in Tardeo, Mumbai, which was later developed by Neel Kamal Realtors and Builders Pvt. Ltd. As part of the redevelopment, he surrendered his rights and was allotted a flat in “Orchid Enclave.” The AO, however, deemed the occupation illegal and treated the value of the flat as income under Section 56(2)(vii)(b), denying the assessee’s claim for exemption under Section 54F. The assessee argued that although he was not a recognized tenant per MCGM/MHADA records, a court settlement was reached granting him the flat, which should be treated as compensation for a long-held interest. Alternatively, he claimed the flat was given as compensation for nuisance created, which should be treated as a non-taxable capital receipt. The assessee relied on the ITAT decision in Shri Kishre D.P. vs. ITO, where similar compensation for nuisance was held to be a capital receipt and not taxable under the Income Tax Act. The Tribunal concurred with the assessee’s submission and found the facts in alignment with the cited precedent. It noted that the compensation received from the builder arose from a court-mediated settlement and stemmed from the builder’s desire to remove the obstruction caused by the assessee.

The ITAT applied the ratio of Shri Kishre D.P. and earlier rulings such as Padmraje R. Kardambande vs. CIT (195 ITR 877) and Dr. George Thomas K vs. CIT (156 ITR 412), which distinguished capital and revenue receipts. It reiterated that unless a capital receipt is expressly brought within the ambit of income by statutory provision, it is not chargeable to tax. Ultimately, the ITAT ruled that the 2.59 crore value of the flat was a capital receipt, not falling under taxable income. It allowed the assessee’s appeal, set aside the lower authorities’ orders, and directed deletion of the addition under Section 56(2)(vii)(b). This decision reaffirms judicial consistency in the treatment of nuisance-related compensations in redevelopment cases.

DCIT Vs Pinac Stock Brokers Private Limited (ITAT Ahmedabad)

AO empowered to impose or enhance or reduce or cancel penalty by giving effect to order of higher authority or court ITAT Ahmedabad held that section 275(1A) of the Act empowers AO to impose or enhance or reduce or cancel penalty pursuant to the quantum appeal before higher appellate authority or court by giving effect to the quantum order.

Facts- Revenue has preferred the present appeal solely on the ground that whether CIT(A) is correct in deleting the penalty levied u/s. 271(1)(c) holding that the issue has been decided in favour of appellant by the Hon’ble ITAT, consequential penalty u/s. 271(1)(c) levied by the Assessing Officer does not survive despite the fact that the decision of Hon’ble ITAT has been challenged and an appeal was filed before Hon’ble Gujarat High Court.

Conclusion- With due respect to the Tax Appeal pending before the Jurisdictional High Court, further Section 275(1A) of the Act provides that the Assessing Officer to impose or enhance or reduce or cancel penalty pursuant to the quantum appeal before Commissioner (Appeals) passed u/s. 246A or appeal before Appellate Tribunal passed u/s. 253 or appeal before High Court passed u/s. 260A or appeal before Supreme Court passed u/s. 261 or Revision order passed u/s. 263 of the Act by giving effect to the quantum order. Held that we do not find any infirmity in the order passed by Commissioner

(Appeals) deleting Penalty levied u/s.271[1][c] of the Act. Thus the AO has in-built power to give effect to every appellate order and consequently revise the penalty under section 271[1A] of the Act, therefore the ground raised by the Revenue is devoid of merits and the same is liable to be dismissed.

ITR forms changed: Income Tax Department notifies Form 1 and 4 for Assessment Year 2025-26

Usually ITR forms are notified around February-March before the end of the financial year. However, this time there has been a delay in the facility of filing ITR forms and documents.

Income Tax Return: The Income Tax Department has notified ITR Form 1 and 4 for the assessment year 2025-26. With this, filing of returns has been made easier for individuals with long term capital gains up to Rs 1.25 lakh from listed shares. The government has made some changes in the form regarding deductions claimed under 80C, 80GG and other sections. Along with this, taxpayers will have to submit complete details in ITR regarding TDS deduction.

Opportunity for these people till July 31

Once the facility of filing ITR is made available by the Income Tax Department, people can start filing ITR for income earned in the financial year 2024-25. The last date for filing ITR for individuals and those who do not want to get their accounts audited is July 31.

This time there was a delay

Let us tell you that usually ITR forms are notified around February/March before the end of the financial year. However, this time the facility of filing ITR forms and documents was delayed as the Revenue Department officials were busy with the new Income Tax Bill which was introduced in Parliament in February. ITR Forms one and four for the assessment year 2025-26 are to be filed by individuals and entities whose total annual income is up to Rs 50 lakh.

Now salaried individuals and those coming under the presumptive taxation scheme, who have long term capital gains up to Rs 1.25 lakh in a financial year, will be able to file ITR-1 and ITR-4 respectively. Earlier such individuals/entities had to file ITR-2.

DCIT Vs Pinac Stock Brokers Private Limited (ITAT Ahmedabad)

271[1A] of the Act, therefore the ground raised by the Revenue is devoid of merits and the same is liable to be dismissed.

MSME Form 1: Key Filing Rules and Requirements

Summary : MSME Form 1 is a half-yearly filing requirement under Section 405 of the Companies Act, 2013, aimed at monitoring payment timelines to Micro and Small Enterprises (MSEs). Companies that owe dues exceeding 45 days to MSE-registered suppliers must report such details through this form. This filing aligns with Section 15 and 16 of the MSMED Act, 2006, which mandate payment within 45 days and impose interest on delays. Filing is due by 31st October (for April–September) and 30th April (for October–March) without any ROC fees or additional late charges; however, penalties under Section 450 may apply for non-compliance.

The revised MSME Form 1 (V3 version) expands reporting to include all transactions with MSEs, including those paid within 45 days and those pending for less than 45 days, beyond what was required in the earlier V2 version. This shift has caused ambiguity as the form now requests more data than what the governing rules specify. Filing is mandatory only if outstanding payments to Micro or Small suppliers exceed 45 days as of the reporting date. No filing is needed if payments are made within 45 days or if there is no outstanding balance at the end of the half-year. Medium enterprises are excluded from this compliance. Notably, companies acting as buyers — even if themselves registered as MSMEs — are subject to these rules.

Penalties for non-filing can range from 10,000 to 2,00,000 for the company and 50,000 for officers in default. A recent adjudication against Samsung R&D Institute highlights the consequences of delayed filing. Clarification from MCA is awaited regarding the expanded scope in the V3 format, as current form requirements may exceed the legislative mandate.

RECENT CASE LAWS ON GST

Compiled by

By CA Aloke R. Singh

2025 (5) TMI 849 – DELHI HIGH COURT

SAINATH EXPRESS SERVICES PRIVATE LIMITED AND H.L. CARGO PARCEL SERVICES VERSUS THE SUPERINTENDENT APPRAISER SENIOR INTELLIGENCE OFFICER.

Illegal seizure of the goods of the Petitioners – seeking direction to the Respondents to release the same forthwith – HELD THAT:- The GST Department is continuing with its investigation. The Income Tax Department also appears to have commenced some proceedings in respect of the items which have been seized.

Since the investigation is already underway and both the Departments are taking action, it is deemed appropriate to direct as under :(i) The GST Department and the Income Tax Department shall ensure that the Petitioner is given notice of any proceedings they may undertake in respect of the above items. (ii) The Petitioner is free to approach both the Departments for seeking release of the goods, if permissible, in accordance with law. (iii) Both the Departments shall not dispose of the goods until the proceedings qua the said goods including investigation and adjudication, is completed.

The Petitioner is accordingly free to approach both the Departments for release of the goods either under Section 129 or under Section 67 of the CGST Act and also under the Income Tax Act. Needless to add, this Court has not examined the merits of the matter – Petition disposed off.

2025 (5) TMI 848 – DELHI HIGH COURT DIRECTORATE GENERAL OF GST INTELLIGENCE VERSUS RAMESH WADHERA

Recall of bail granted – Respondent along with three other persons, had been arrested by the petitioner Department, for fraudulent claim of IGST refund of more than 63 crores – HELD THAT:- Essentially the learned MM after considering the totality of facts, has granted bail to the Respondent. There is no ground shown that the discretion has not been exercised judiciously. The learned ASJ before whom the previous involvement had been agitated, has duly considered the same. Some of the prosecutions claimed by the Department are under 174, 175 IPC for not appearing before pursuant to the service of summons. Furthermore, no Complaint has been filed till date and there is no ground made out for recall of the Bail order.

Petition dismissed.

2025 (5) TMI 841 – BOMBAY HIGH COURT

M/S. B. SORABJI THROUGH MR. MALCOLM MANECK MOWDAWALA VERSUS THE UNION OF INDIA & ORS.

Levy of GST – assignment of lease hold rights of a plot of land allotted on lease by the Maharashtra Industrial Development Corporation (MIDC), and the buildings constructed thereon, by the lessee to a third party, on the payment of a lump sum consideration –

HELD THAT:- The Division Bench of the Gujarat High Court in in the case of Gujarat Chambers of Commerce and Industry and Others Vs. Union of India and Others [2025 (1) TMI 516 – GUJARAT HIGH COURT] has taken the view that the assignment by sale or transfer of leasehold rights of the plot of land allotted by the Gujarat Industrial Development Corporation (GIDC) to the lessee or its successor (assignor) in favour of a 3rd party (assignee) for consideration, shall be an assignment/sale/ transfer of benefits arising out of “immovable property” by the lessee-assignor in favour of a 3rd party who would then become a lessee of GIDC in place of the original allottee-lessee. In such circumstances, the Gujarat High Court held that the provisions of Section 7 (1) (a) of the GST Act providing for scope of supply read with clause 5 (b) of Schedule II and clause 5 of Schedule III would not be applicable to such a transaction and the same would not be subject to levy of GST as provided under Section 9 of the GST Act.

Considering that one High Court has already taken this view and no contrary view is placed here, it is found that this is an important issue that needs to be addressed by this Court. In fact, this issue has been raised in other Petitions as well such as Siemens Limited V/S Union of India & Others and Chambers of Small Industries Association & Another V/S The State of Maharashtra & Others. In the case of Siemens Limited as well as in Chambers of Small Industries Association, this Court has stayed the adjudication of the Show Cause Notices.

Place the above Writ Petition along with Writ Petition No. 4487 of 2025 on 10th June, 2025.

2025 (5) TMI 793 – PUNJAB AND HARYANA HIGH COURT

Other Citation: 2025:PHHC:055024

VANSH JAIN VERSUS ADDITIONAL DIRECTORATE GENERAL OF GST INTELLIGENCE AND ANOTHER.

Seeking grant of pre-arrest bail – availment of ITC through fake GST invoices without any actual receipt or supply of goods/services – HELD THAT:- From perusal of extract produced, prima facie, it is evident that petitioner is the proprietor of M/s Kashbhi Accessories Point.

Apart that petitioner was granted interim protection by the Co-ordinate Bench on 09.04.2025, but despite three notices (prior to the interim order) and one subsequent thereto, he did not come forward; rather his whereabouts are not known. Thus, petitioner is evading the process of law and misusing the interim concession; hence he does not deserves the concession of pre-arrest bail.

Petition dismissed.

M/S STAR ENTERPRISES THRU. PROPRIETOR MOHD. IMRAN AND ANOTHER VERSUS STATE OF U.P. THRU. PRIN. SECY. STATE TAX LKO AND 2 OTHERS

Violation of principles of natural justice – dismissal of petition without granting an opportunity of hearing as well as the order passed u/s 74 of GST Act, which too was dismissed without affording any opportunity of hearing – HELD THAT:- Learned Standing Counsel, based upon instructions, does not deny the notice fixing the date of hearing which is prior in point of time than the date of submission of reply as contained in Annexure No.3.

Thus, no useful purpose would be served in relegating the petitioner to the remedy of appeal at this stage. Thus, the impugned orders dated 20.05.2022 & 27.02.2023 are quashed.

Petition allowed by way of remand.

2025 (5) TMI 767 – ALLAHABAD HIGH COURT

Other Citation: 2025:AHC:74043 – DB

M/S VIBHUTI TYRES VERSUS STATE OF U.P. AND ANOTHER

Scope of SCN – demand exceeded the amount specified in the SCN – violation of Section 75(7) of Goods and Services Tax Act, 2017 – HELD THAT:- Section 75 deals with general provisions relating to determination of tax and sub-section (7) specifically stipulates that the amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.

Admittedly, in the present case, the show-cause notice merely indicates the amount of Rs. 8,81,080/- as representing the tax, interest and penalty and the demand qua the three components has been raised at Rs. 32,97,336/-, which is ex facie contrary to the provisions of Section 75(7) of the Act – on account of violation of provisions of Section 75(7) of the Act, the order impugned cannot be sustained.

Petition allowed.

2025 (5) TMI 765 – ORISSA HIGH COURT

M/S. HARSHEEL AUTO PLANET, SUNDERGARH VERSUS COMMISSIONER (APPEALS), CGST, CENTRAL EXCISE & CUSTOMS AND OTHERS

Rejection of appeal basing on noncompliance of pre-deposit as per sub-section (6) of Section 107 of the CGST Act, 2017 – HELD THAT:- On perusal of the impugned order dated 05.12.2024 (paragraph-6), it is revealed that the Appellate Authority has taken note

furnishing documents along with appeal and he found that no evidence was available on record with regard to pre- deposit. It is required to be complied with as per sub-section (6) of Section 107 of the CGST Act. Except the said pre-deposit the appeal was otherwise defect-free. It is undeniable that the Appellate Authority proceeded to hear the matter on merit having ignored such a statutory requirement. However, it is no contested by the learned Senior Standing Counsel that the appeal was heard on merit and no intimation was given to the Petitioner with regard to non-compliance of requirements under subsection (6) of Section 107. The learned Senior Advocate fairly conceded that had the Appellate Authority pointed out such a defect, the petitioner would have deposited such amount as is required for the purpose of appeal to be heard on merit.

This Court, therefore, feels it expedient to observe that when the appeal is admitted and the Appellate Authority is proceeded to hear the matter on merit, the Office of the Appellate Authority should have brought to the notice of the Petitioner with regard to defect in filing of appeal much prior to issue of notice of hearing. Having not done so, the Appellate Authority proceeded to hear the matter on merit. Therefore, the Petitioner was not afforded proper opportunity.

Having not intimated the Petitioner with regard to defect, even though it is admitted that the appeal was admitted for hearing due to inadvertence, there is violation of principles of natural justice.

This Court sets aside the impugned order dated 05.12.2024 passed by the Additional Commissioner, GST (Appeals) and direct the Petitioner to deposit the requirement under Section 107(6) of the CGST Act within five days hence – Petition disposed off.

2025 (5) TMI 760 – GUJARAT HIGH COURT

Other Citation: 2025:GUJHC:25531 – DB

GHANSHYAMBHAI KALUBHAI MALANI VERSUS UNION OF INDIA & ORS.

Invocation of provision of Section 74 of the GST Act – no fraudulent intention on the part of the Petitioner in not depositing the tax on the royalty paid by the Petitioner – HELD THAT:- The petition cannot be entertained as the Petitioner is challenging the Order-in-Original directly before this Court instead of availing the alternative remedy of appeal under Section 107 of the GST Act.

The Hon’ble Apex Court in case of The Assistant Commissioner of State Tax & others Vs. M/s. Commercial Steel Ltd. [2021 (9) TMI 480 – SUPREME COURT], in similar circumstances as to when the writ petition can be entertained under Articles 226/227 of the Constitution of India has observed ‘In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises. However, since we are inclined to relegate the respondent to the pursuit of the alternate statutory remedy under Section 107, this Court makes no observation on the merits of the case of the respondent.’

Conclusion – This petition is not entertained at this stage and the Petitioner is relegated to file an appeal before the Appellate Authority under Section 107 of the GST Act raising all the contentions which are raised in this petition. The Appellate Authority shall consider the time spent by the Petitioner before this Court as bona fide for consideration of issue of delay, if any, if the appeal is filed within a period of four weeks from today.

Petition disposed off.

2025 (5) TMI 733 – ALLAHABAD HIGH COURT

Other Citation: 2025:AHC:73594

M/S RAM CHAND AND SONS VERSUS ADDITIONAL COMMISSIONER GRADE-2 APPEALS-1 STATE TAX AND ANOTHER

Invalid service of SCN – uploaded under the tab ‘Additional Notices & Orders’ of the GST portal instead of the designated ‘Notices & Orders’ tab – Violation of principles of natural justice – HELD THAT:- It is not in dispute that the proceedings were initiated and the order dated 16.12.2023 was uploaded under the tab ‘Additional Notices & Orders’ of the GST portal, instead of ‘Notices & Orders’ tab.

The issue in hand is no more res integra and the same has already been decided by the Division Bench of this Court in Ola Fleet Technologies Private Limited [2024 (7) TMI 1543 – ALLAHABAD HIGH COURT] and Tasneef Ahmad Mirza [2024 (10) TMI 1448 – ALLAHABAD HIGH COURT].

The impugned order dated 18.11.2024 passed by the Additional Commissioner, Grade – 2 (Appeal) – 3, Saharanpur as well as the impugned order dated 16.12.2023 passed by the Deputy Commissioner, State Tax, Saharanpur are hereby quashed – matter is remanded to the authority concerned to adjudicate the matter afresh – Petition allowed by way of remand.

2025 (5) TMI 727 – BOMBAY HIGH COURT MANOHAR KHETWANI & ORS. VERSUS UNION OF INDIA & ORS.

Challenge to N/N. 4/2018-Central Tax (Rate) dated 25th January, 2018 issued by Respondent No. 1 and N/N. 4/2018-State Tax (Rate) dated 28th February, 2018 – Supply or not – development rights under a “revenue sharing” agreement – HELD THAT:- As far as interim reliefs are concerned, it is found that a similar issue is already pending in this Court in the case of Nirmal Lifestyle Developers Pvt. Ltd. Vs. Union of India & Ors. [2025 (4) TMI 809 – BOMBAY HIGH COURT] . In that case also, for the reasons more particularly stated in the order dated 9th April, 2025, this Court granted interim relief to the Petitioner. Since one of the issues raised in the present Petition is similar to the one raised in the case of Nirmal Lifestyle Developers Pvt. Ltd. the Petitioner would be entitled to interim relief.

In these circumstances, there will be interim relief by restraining the Respondents from acting in furtherance of the impugned order dated 27th January, 2025. The Respondents are directed to file their Affidavit-in-Reply within a period of 4 weeks from today and serve a copy of the same on the Advocates for the Petitioner – petition disposed off.

“PURPOSE DECIDES THE CHOICE”

Compiled by

By Mr. Tushar P. Joshi

In the last 35 years in the financial services industry I have heard these dialogues very often. In the market place these questions are quite common.

“Where should I invest my money now in?” The present trend is that mostly people invest in Mutual Funds, should I not do that now?

Or is it that the equities have reached the peak now and there may be a decline in future, so is it advisable to invest now?

Should I avail a housing loan and buy a house and let it out for rent? From the rent I can pay the EMIs and the appreciation of the property will be very high and I will be benefited, don’t you think I must do that?

Someone was telling me that derivatives give good returns and even in a falling market they perform well, should I

invest a little bit of money in that?

Can you suggest me a good investment, I am ready to invest one time 10 lakhs (1 Million) within the next week? What is more surprising is that many times a people engaged the financial markets also ask me these questions. Bankers, Insurance people, advisors of MFs, Small savings schemes and personnel from the regulators offices even.

These questions cannot be answered meaningfully. Before deciding on an asset, the questions that should be asked are;

When will I require this back?
How much will I require then?
For what purpose I will require that money?

A person works hard and earns money, from that money he busy assets (Like MFs, House property, Gold, Insurance policy, etc.,) and then over a period of time converts these assets into cash and fulfills his various needs. From this picture one thing is clear that, “CASH IS THE KING; ASSETS ARE INTERMEDIARY”.

There are only two uses of assets;

Produce cash (Investment Assets)
Used for Comfort, image or happiness. (Personal assets).

Personal assets like residential house to live in, jewels, cars, gadgets are bought for using them to derive Comfort of happiness and also at times that they create a good image in the society.

If we look at investment assets the only reason to buy them is to convert them into cash for using at a later time. If that is the case then all the three questions asked above:

When will I require this back?
How much will I require then?
For what purpose I will require that money? Have to be answered and then assets that will serve that purpose have to be selected.

To do so, we need to draw a map of our life and mark junctions at which we will require money. Why should we need a map for our future?

Because we have never been there. In general a person with a map can navigate better than the one without it.

CIRCULAR FOR RENEWAL OF MEMBERSHIP/SUBSCRIPTION CHARGES FOR THE F.Y. 2025-26

Dear Members,

RENEWAL OF MEMBERSHIP FOR F.Y. 2025-26

The Membership Fees for the year 2025-26 are due for renewal on 01.04.2025. We appreciate your Continuing support and participation in the activities of our Association.

The timely Renewal of Membership will enable the members to continuously receive the updates on various activities of GSTPAM along with the GSTReview, News Bulletin, Circulars, Messages, Webinars and online access to the website www.gstpam.org. The Life Members only need to renew the subscription charges for the GST Review. The members can also avail the benefit of discount by paying advance for subsequent two years membership fees /subscriptioncharges.

The Membership Renewal Fees received after 30thApril, 2025 will be subject to approval of the Managing Committee. If the Renewal fees for a particular year are not paid, then the member is liable to pay Admission Fees again for Renewal in the subsequent year.

Delayed Renewal Members will be provided Pre Renewal GST Review subject to availability upon payment of such additional courier charges.

The details of Membership/Subscription Fees are given below for your ready reference

Type of Membership	Membership Fees incl. GST	Admission Fees Incl.GST	Subscription Charges for GST Review	Total
New Membership Application
Donor Member	2,36,000.00		800.00	2,36,800.00
Patron Member	1,77000.00		800.00	1,77,800.00
Life Member	11,800.00	1180.00	800.00	13,780.00
Life Member (Conversion from Ordinary)	11,800.00	590.00	800.00	13,190.00
Ordinary Local Member	2,006.00	590.00		2,596.00
Ordinary Outstation Member	1,711.00	590.00		2,301.00
Student Member	590.00	590.00		1,180.00

New Membership Application (Firm/LLP)

Ordinary Local Member	2,006.00	944.00	0	2,950.00
Ordinary Outstation Member	1,711.00	944.00	0	2,655.00

Advance Membership/ Subscription charges for subsequent Three years 2026-27 & 2028-29 (Non-Refundable)

Ordinary Local Member	5,428.00		5,428.00
Ordinary Outstation Member	4,602.00		4,602.00
Life Member (Individual/Firm/LLP)	0	2,400.00	2,400.00
Patron Member	0	2,400.00	2,400.00
Donor Member	0	2,400.00	2,400.00

Advance Membership/ Subscription charges for subsequent Five years (Non-Refundable)

Ordinary Local Member	8,968.00			8,968.00
Ordinary Outstation Member	7,670.00			7,670.00

Subscription for GST Review for F.Y. 2025-26 by Non-Members (Non-Refundable)

Subscription fees for GSTR

1,200.00

Advance subscription charges for GST Review by non-members for subsequent two years (Non-Refundable)

Subscription Fees -GSTR

2,400.00 2,400.00

Advance subscription charges for GST Review by non-members for subsequent Three years (Non-Refundable)

Subscription Fees -GSTR

3,600.00 3,600.00

Notes: –

Membership Fees are inclusive of GST.
The Subscription Charges are payable by only those life members, who wish to subscribe to the “GST Review”.
No subscription charges are payable by Ordinary Local/Outstation Member

Modes of Payment:-

Cheque	A/c Payee Cheque drawn in favor of “The Goods & Services Tax Practitioners’ Association of Maharashtra”payable at Mumbai.
NEFT Details	The Goods & Services Tax Practitioners’ Association of Maharashtra Bank of India, Mazgaon Branch Current Account No. 007020100001816, IFSC Code – BKID0000070.Online generated transaction Acknowledgement should be sent by email on [email protected] along with membership and payment details Members are requested to send their physical form to the association for Approval, Issuance and Office record.
Cash	Renewal form along with requisite amount will be accepted between 10.30 a.m. and 5.30 p.m. on all working days except Saturday at our Office at Mazgaon Library – Mazgoan: 1stFloor, 104, GST Bhavan, Mazgaon, Mumbai – 400 010 Or Bandra Library – GST Bhavan, Ground Floor, A Wing, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051. Or Mazgaon Tower- 8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai – 400 010.
Identity (New Members)	New Members should provide the following as Identity Proof : PAN, Aadhar Card, Constitution Document. Address Proof(any one) : Electricity Bill / Passport/ Aadhar Card / Driving License/ Voter id/ Ration Card along with Membership Form
Identity Card (For Renewals)	Ordinary Local/Outstation Members should provide Two Photographs along with the Renewal Form for issue of I- cards.
Online Payment Link

We value your continuation of the membership and look forward to your renewal to this effect.

Dated:- 10.03.2025

Jatin Chheda

Rahul Thakar

Hon. Jt.Secretary

Guidance Cell Email ID for queries

Members can send their queries at [email protected]

THE GOODS & SERVICES TAX PRACTITIONERS’ ASSOCIATION OF MAHARASHTRA

INTENSIVE STUDY COURSE CIRCULAR FOR THE YEAR 2024-25

In the rapidly changing field of Goods & Services Tax (GST), where new updates, amendments, notifications and circulars are a constant, staying informed is essential. The complexity of GST requires the tax professionals to continually refresh and deepen our understanding to apply the law effectively.

Our association’s Intensive Study Circle is an esteemed platform designed to help members navigate these challenges. Through in-depth discussions and interactive sessions, participants gain critical insights and practical knowledge that are indispensable in today’s dynamic professional landscape.

We are excited to launch the 2024-25 session on Wednesday, September 4, 2024. We invite you to join this highly anticipated event, where we will explore various facets of GST law, sharing expertise and practical solutions to real world issues.

The intensive study circle is designed for maximum interaction wherein, a participant member can opt for or an expert speaker acts as a group leader and leads the discussion on the latest issues arising out of the assigned topic and some of the top eminent faculty and senior in the profession acts as a monitor and guide through out the duration of the session. The meetings will be generally arranged on 1st, 3rd or 5th Friday of the month, during 04.30

p.m. to 7.00 p.m. on virtual mode. There are around 15 meetings in the Intensive Study Circle.

The inaugural meeting of the Intensive Study Circle shall be held on Wednesday, 04-09-2024 between 04.30 p.m. to

7.00 p.m. Virtual mode on the subject “ISD (Input Service Distribution) vs CC (Cross Charge). ISD Mechanism made compulsory from 1 Apr 2025 under GST – Indepth Analysis “. The topic will be lead by Adv. Monarch Bhatt under the Chairmanship of CA Vikram Mehta. Please note all other sessions will be carried out on virtual platform. The Intensive Study Circle Meeting Fee is fixed at Rs. 1,650/- including GST for Members and 1850/- including GST for Non members. You are requested to enroll at the earliest to avoid disappointment. Kindly use photocopy of the Enrolment form printed here in below. Also write your email address and mobile number for better communication.

Member interested to act as group leader should inform by filling up the option in the Form of “I wish to be a group leader for the subject” and are requested to contact the Convenor/s on Cell No. 98211 21433

/9224386682/9821441740/9892512345

Note:

GST lectures will be in form of group discussion, which will be helpful to study the new law.
If the materials are received 3 days earlier to the date of meeting, the same will be circulated through mails to the participants.
Participants are requested to discuss only the points related to the particular topic of the meeting and to come prepared for the subject, which will be helpful for the discussion.

Mahesh Madkholkar
President

Deepak Thakkar
Chairman

Dilip Nathani
Convenor
9821121433

Hiral Shah
Jt. Convenors
9224386682

Sanjay Gajra
Jt. Convenors
9821441740

Sujoy Mehta
9892512345

ENROLMENT FORM FOR INTENSIVE STUDY CIRCLE MEETINGS FOR THE YEAR 2024- 25

To,

Convener,

Intensive Study Course

The GSTPAM, Mazgaon, Mumbai – 400 010.

Dear Sir,

Please enroll me as a participant for the Intensive Study Course for the year 2024-25 The Registration fees of Rs.1,650/ – (for members)/ and Rs.1,850/ – (for non-members) 18% Including GST is enclosed herewith by Cash /DD/ Cheque No. dated drawn on _

Particulars of Member/Participant :

Name:

Educational Qualification:

Address for Communication:

Telephone No. Office : Res. _

Email ID: Mob. No, _

GSTPAM Membership No:

GSTIN (if Applicable):

I also wish to be a group leader for the subject of and suitable available date

will be:

I would like to attend the Meeting (Please Tick only one option)

Only Physical Mode

Only Virtual Mode

The Physical mode will be continued only if majority participants opt for the Physical Mode

Signature

Note:-

Please issue the Cheque in favour of “The Goods & Services Tax Practitioners’ Association of Maharashtra” (FULL NAME IS REQUIRED TO BE STATED ON THE CHEQUE AS PER RBI DIRECTION).
For NEFT payment – Bank of India, Mazgaon- Account No. 007020100001816, IFSC – BKID0000070. Acknowledgement generated through online transaction should be emailed on [email protected] along with Enrolment Form and payment details.
Online Payment Link: https:/ /www.gstpam.org/online/event-registration.php
Outstation members are requested to make payment online payment.
The enrollment form along with payment proof should be submitted at Room No. 104, Vikrikar Bhavan,Mazgaon,Mumbai-400010.
Kindly carry the receipt of payment to attend the Lecture.
The Association reserves the right to change and alter the schedule if required.

INVITATION OF NOMINATIONS

Election Committee:

Chief Election Officer:

Shri J. D. Rawal

Members:

Shri Ramesh Gandhi

Shri Ashvin Acharya

Shri Pradip Kapadia

Shri. Mayur Parekh

Shri. Shashank Dhond

Shri. Pravin Shinde

Invitee:

Shri Mahesh Madkholkar President

(For the posts of office Bearers and Members of the Managing Committee for the year 2025-2026)

Pursuant to the appointment of the Election Committee made by the Managing Committee of the GSTPAM as provided in Article 17(1) of the Constitution of the Association and in exercise of the powers conferred under Article 17(2), to the Election Committee, Nominations are hereby invited from the members of the Association, eligible to contest as per Article 17(3), 17(3A) and Article 17(19) of the Constitution, for the following posts for the year 2025-26:

One President
One Vice-President
One Hon. Treasurer
Two Hon. Jt. Secretaries
Fifteen members of the Managing Committee

The Nomination Forms for the above posts can be procured from the office of the Association or from the GSTPAM Library at Mazgaon or it can also be downloaded from the GSTPAM website i.e. www.gstpam.org.
The Nomination Form along with the payment of applicable Nomination Fees should reach the office of the Association at Mazgaon Tower not later than 5.00 p.m. on Wednesday, 18.06.2025 as per article 17(2) r/w 17(19) of the Constitution. No Nomination Form shall be accepted on the last day; i.e. on Wednesday, 18.06.2025 at Library at GST Bhavan, Mazgaon, Mumbai-400 010.
The Nomination Form along with details of payment of applicable Nomination Fees can also be submitted through an Email as explained in Note No. 14 of this Circular by the prescribed day and time as mentioned in Note No. 2 of this Circular
Payment of Nomination Fess [Article 17(19)]:

Any Member filing the Nomination Form shall pay following Nomination Fees along with Nomination Form:

Post:

Nomination Fees (Including GST)

(I) For the Post of Managing Committee Members

Rs. 3,540/-

(ii) For the Post of Office Bearers

Rs. 5,900/-
Any member of the Association who is not in arrears of fees and whose delay in payment of fees has been condoned by the Managing Committee on or before the date of filing of his / her Nomination Form, shall be eligible to file the Nomination, subject to the provision of Article 17(3) and 17(3A) and 17(19) of the Constitution which is reproduced herein below at point No. (13).
The Nomination should be proposed by one member and seconded by another member of the Association (other than the members of the Election Committee), who are not in arrears of membership fees and whose delay, if any, in payment of membership fees has been condoned by the Managing Committee on or before the date of filing of such Nomination Form, as per provision of Article 17 (4) of the Constitution.
No member shall contest for more than one post as per Article 17(5) of the Constitution.
As per Article 17(6) of the Constitution, a contestant shall be entitled to withdraw his / her nomination if he / she so wishes on or before Saturday, 21.06.2025 up to 5.00 p.m. Intimation of Withdrawal Form may be done through the candidate’s e-mail ID which he / she had provided in his / her Nomination Form to the Association’s newly created ID for the purpose of election i.e. [email protected]. However, if any candidate wishes to withdraw his / her Nomination Form by submitting it physically he / she can do so by submitting the same at Mazgaon Library or at the Association’s Office at the address herein mentioned before by Friday, 20.06.2025 up to 5.00 p.m. Please note that physical withdrawal of Nomination Form shall be accepted at the Mazgaon Library only up to Friday, 20.06.2025 and thereafter on Saturday, 21.06.2025, the withdrawal Form shall be accepted only at GSTPAM Office at Mazgaon Tower up to 5.00 p.m.
In the event of the any such member voluntarily withdraws his/her nomination within the prescribed date and time by the Election Committee, the Nomination Fees so paid shall be refunded to such person as per the provision of Article 17(19) of the Constitution.
Election shall be conducted as per Article 17 of the Constitution. Attention of the candidates is invited to Clause 15A inserted in Article 17, whereby a contestant, who desires recounting of votes, shall ask in writing for recounting of votes within 15 minutes from the time of declaration of election results by the Chief Election Officer.
Election at Mumbai shall be conducted between 11.00 a.m. to 5.00 p.m. on Friday, 18.07.2025 at the GSTPAM, Library, Room No. 104, 1st Floor GST Bhavan, Mazgaon, Mumbai-400 010.
Election at District places shall take place on Monday, 14.07.2025 as per schedule given here in below

ELECTION RULES:

Article 17 (3): Any member of the Association who is not in arrears of annual membership fees and/or of Additional Membership Fees of the Association on the date of filing of nomination and whose delay in paying such fee is condoned by the Managing Committee on or before the date of filing of nomination shall be eligible to file nomination for a post of the office bearer or a member of the managing committee.

Provided that a Member of the Association shall be eligible to file the Nomination Form for following posts subject to the fulfilment of the criteria mentioned against each post in the Table given herein below:

Post	Eligibility Criteria for filing the Nomination Form
Managing Committee Member	Eligible only if the Applicant has been a Member of the Association for at least two consecutive years (24 months from the date of admission) on the date of filing Nomination Form.
Hon. Jt. Secretary or Hon. Treasurer	Eligible only if the Applicant has been a Member of the Managing Committee for a period of at least two years.
Vice-President	Eligible only if the Applicant has held the position as an Office Bearer of the Association for a period of at least two years.
President	Eligible only if the Applicant has held the position as an Office Bearer of the Association for a period of at least two years.

Article 17 (3A):

Post	Additional Eligibility Criteria for filing the Nomination
Managing Committee Member afresh.	Eligible only if the Applicant has physically attended 6 study circle meetings within 12 months immediately preceding the date of Application
Managing Committee Member of the preceding term filing nomination for the next term.	Eligible only if the Applicant has physically attended 50% or 6 Study Circle meetings whichever is less, within 12 months immediately preceding the date of Application and physically attended 6 Managing committee meetings during the preceding term before the date of Application.
Hon Jt. Secretary, Hon. Treasurer, Vice President and President.	Eligible only if the Applicant has physically attended 50% or 6 Study Circle meetings whichever is less, within 12 months immediately preceding the date of Application and physically attended 6 Managing committee meetings during the preceding term before the date of Application.

Procedure to submit Election Nomination Form through an E-mail:

Subject to Note No. (2), (4) and (5) of this circular, the Nomination Form may be filled up and signed by the contestant, proposer and seconder and should be scanned and the same should be sent along with the proof of payment of Nomination Fees through the E-mail ID of the contestant mentioned by the candidate as mentioned in the Nomination Form as per Article 17(6) of the Constitution to the email Id of the Election Committee at [email protected]
In case of any Covid-19 like wave or any force majeure, the election committee is authorized to change or modify any of the directions related to the such election and decision of the Election Committee shall be binding on all.

Any such decision shall be informed to all the members either through Email/Whatsapp/GSTPAM website/ GST Review/GSTPAM News Bulletin etc.

16. Outstation Election Centers:

Sr.No.	Election Centre at Outstation Place-as per Article 17A	Time
1	Dhule	11.00 A.M. to 02.00 P.M.
2	Jalgaon	11.00 A.M. to 02.00 P.M.
3	Kolhapur	11.00 A.M. to 02.00 P.M.
4	Nagpur	01.00 P.M. to 04.00 P.M.
5	Nashik	02.00 P.M. to 05.00 P.M.
6	Pune	11.00 A.M. to 02.00 P.M.
7	Aurangabad	11.00 A.M. to 02.00 P.M.
8	Sangli	11.00 A.M. to 02.00 P.M.
9	Solapur	11.00 A.M. to 02.00 P.M.
10	Thane	02.00 P.M. to 05.00 P.M.
11	Sindhudurg	02.00 P.M. to 05.00 P.M.

GSTPAM Bank Details:

The Payment shall be made by any A/c Payee Cheque/DD/NEFT etc.

Name of Beneficiary: – “The Goods and Services Tax Practitioners’ Association of Maharashtra”

Bank Name: – Bank of India Branch: – Mazgaon

Account Number: – 007020100001816 Type of Account: – Current A/c

IFSC Code: – BKID0000070
QR Code for UPI Payments:

74th ANNUAL GENERAL MEETING

NOTICE TO MEMBERS

NOTICE is hereby given to all the members of the Association that the 74th ANNUAL GENERAL MEETING of the Association will be held on Friday, 18th July, 2025 at 5.00 p.m. at the GSTPAM Association Library Hall, Room. No. 104, 1st Floor, GST Bhavan, Mazgaon, Mumbai– 400010, to consider the following agenda:—

To read and confirm the minutes of the last Annual General Meeting held on 19thJuly,2024.
To receive and adopt the Audited Statement of Accounts of the Association, ‘Sales Tax /GST Review’ and ‘Books and Bulletin’ for the year ended 31.03.2025 and the Balance Sheet as on that date and to receive and adopt the Annual Report of the Managing Committee for the year 2024-25 (A copy of the report and accounts would be sent separately)
To appoint an Auditor for the year ending 31.03.2026 and fix his honorarium.
To receive the report of the Chief Election Officer and declare the result of the Election.
To transact any other business that may be brought with the permission of the Chair.

Place: Mumbai

Dated: 11th April, 2025

Jatin Chheda / Rahul Thakar

Hon.Jt.Secretaries

Notes:

In case there is any change the same would be communicated to all the members.
As per Article 13 of the Constitution of the GSTPAM, if the required quorum i.e. 40 members present in person is not there, the meeting shall stand adjourned and the adjourned meeting shall be held after lapse of half an hour from the appointed time at the same venue only to consider the items on the agenda circulated in the notice convening the meeting. Such adjourned meeting shall be deemed to be valid meeting with the members present forming the quorum and no other business than the one circulated shall be transacted at such adjourned meeting.
Any member desiring to seek any information on the Accounts may do so at least 3 days in advance in writing so as to enable the committee to reply to the same to the satisfaction of the member concerned.
Resolution: Any member desiring to move any resolution, other than alterations in the Articles of the Constitution of The Goods & Services Tax Practitioners’ Association of Maharashtra, in the General Meeting, should send the same duly proposed by a member and seconded by another member so as to reach the ofce of Association, latest by 13th June, 2025.

Contents Vol. 7 No. 8 | Mumbai | April, 2025

Topic	Writer	Page No.
Part – I
Editorial	Mayur R. Parekh	5
From the President	Mahesh Madkholkar	8
Roving Eye	D. H. Joshi	11
GST Updates	Deepali Mehta	17
The Classification of Surma and Kajal Products under GST	Ratan Samal & Manohar Samal	22
Royalty, Taxation & GST: Supreme Court Verdict & its Implications on Reverse Charge Mechanism	Girish K. Kulkarni Ramandeep Singh Bhatia	27
Parallel proceedings initiated by CGST and SGST authorities in respect of same year by putting forth very same contentions against assessee is invalid	Pranav Mehta	32
प्लॉटेड डेव्हलपमेंट वरील जीएसटी	Kishor Lulla	34
Updates on Real Estate (Regulations & Development) Act, 2016	Ashwin Shah	39
Service Tax Updates	Vasudev Mehta	41
Income Tax Update – Highlights on Recent Amendments	Sonakshi Jhunjhunwala & Sunil Jhunjhunwala	51
Do You Know?	Moti B. Totlani	53
Speaker’s Forum	D. J. Ruparelia Ashish Ruparelia	55
Representation & Response		59
Association News	Jatiin N. Chheda & Rahul Thakar	62
Part – II
From the Courts	Dhaval Talati	73
Gist of Advance Rulings	Ashit Shah	74
Part – III
Recent Amendments – Notifications/Trade Circulars
Notification No. 10/2025 – Central Tax, New Delhi, the 13th March, 2025		79
Notification No. 09/2025—State Tax dated the 19th March, 2025.		80
Issue in filing applications (SPL 01/SPL 02) under waiver scheme		81
Circular No. 248/05/2025-GST, North Block, New Delhi, Dated: 27th March 2025 – F. No. CBIC-20001/14/2024-GST		82
Notification No. 11/2025–Central Tax, New Delhi, the 27th March, 2025		83
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam		84
Advisory on Case Insensitivity in IRN Generation
Advisory on reporting values in Table 3.2 of GSTR-3B
Advisory on Table-12 of GSTR-1 or GSTR-1A
Announcements Announcement For New Membership, Renewal of Membership & Subscription For Year 2025-26		Page 67
Invitation of Nominations		Page 68
74th Annual General Meeting		Page 72

“Wishing our members a very HAPPY BIRTHDAY!!”

Members Name	Date of Birth
Khairnar Santosh Rangnath	11- May
Ansari Nazir Husain	11- May
Vasani Arvind G.	12- May
Bhende Suman N.	13- May
Dagha Ketki Dipesh	13- May
Dulani Premnarayan	14- May
Sheth Jayantilal J	15- May
Choudhary S U	15- May
Badheka Nikita R	15- May
Khanolkar Narayan Dattatray	15- May
Jain Sanjay Shantilal	15- May
Mavlankar Shridhar Janardan	15- May
Patwardhan Shekhar Sudhakar	15- May
Shrotriya Mukesh Jugalkishore	15- May
Shah Shreyas Sudhirchandra	15- May
Balai Mayur Chandulal	16- May
Gosar Paresh V	17- May
Vispute Prakash Ramchandra	17- May
Bid Harshil Jayantilal	17- May
Rane Vaibhav Dilip	17- May
Shah Mukund Keshavlal	18- May
Sahoo Chandramani Sanatan	18- May
Purohit Haresh Bhalchandra	18- May
Jain Jitesh Sohanlal	18- May
Bajaj Ashish Gopaldasji	18- May
Kukreja Purshottam Gangaram	19- May
Chheda Pinky Tushar	19- May
Kesarkar Raghu Dhyanu	19- May
Shanbhag Narayan Venkatesh	20- May
Naik Ravindra Nagesh	20- May
Joshi Niranjan Vijay	20- May
Raninga Anil Vipinbhai	20- May
Sharma Naresh Kumar	21- May
Shetty Ganesh Angara	21- May

Members Name	Date of Birth
Dobaria Zankhana Desai	21- May
Elaprolu Vara Rama Krishna	21- May
Dayma Jugal M	22- May
Toshniwal Prashant Harigopal	22- May
Gandhi Prakash Ratilal	22- May
Gala Mulchand Bhanji	23- May
Sovani Yogesh Krishnaji	23- May
Kale Anita Suchit	23- May
Dhuvad Vinit Jyotindra	23- May
Shrichippa Balaling Siddheshwar	23- May
Ramrakhiani Deepak I	24- May
Desai Mahesh Bhagwandas	24- May
Limaye Prasad Vitthal	24- May
Patil Mandar Kamlakar	24- May
Chandraghatgi P. N.	25- May
Luthia Rajiv Jaichand	25- May
Singh Nitya Ramesh	25- May
Sutar Aparna Chandrakant	25- May
Parekh Ronak Dilip	25- May
Ansari Faheem A.	26- May
Dewoolkar Vilas Krishna	27- May
Parab Vijay Kashiram	28- May
Gopani Rajesh Jayantilal	28- May
Daule Suresh Dnyandeo	28- May
Sharma Satishchandra Tulshiram	28- May
Balla Vivek Laxminarsilu	28- May
Shah Vasant N	29- May
Bhadra Kishore Babubhai	29- May
Parmar Ketan Kantilal	29- May
Patel Megha D.	29- May
Pillai Padmanabha Krishnagovind	30- May
Dongare Nitta Nitin	30- May
Nai Amit Bakelal	30- May
Tiku Amit Bansilal	31- May

Members Name	Date of Birth
Sohani Rajesh Ramesh	31- May
Hundekari Suraj Sanjay	31- May
Shah Parag Kishor	01- June
Panchariya Jaganniwas K	01- June
Waykole Hemchandra Rupchand	01- June
Patil Hansaraj D	01- June
Patil Magan Namdeo	01- June
Daga Vijayakumar H.	01- June
Suthar Suresh Trikamal	01- June
Bhutada Shriniwas Gopilal	01- June
Kazi Iqbal Jainuddin	01- June
Shaikh Imtiyaz Ahmad	01- June
Hegde Suresh	01- June
Shaikh Abdul Faiz Badruddin	01- June
Sanghavi Jyotin Devendra	01- June
Tatiya Pradip Manaklal	01- June
Vinchi Nitesh Bansilal	01- June
Chudasama Mukesh Parasotam	01- June
Shah Rajesh Ramchandra	01- June
Patil Ashok Chandrakant	01- June
Chavan Avinash Pandurang	01- June
Gidde Raghunath Dattu	01- June
Kadu Santosh Kreshna	01- June
Gaikwad Sadashiv Rupchand	01- June
Patil Tanaji Dhondiram	01- June
Pawar Mohan Sarjerao	01- June
Jaiswal Kamlashankar Babunandan	01- June
Khot Tanaji Baburao	01- June
Mascarenhas Joseph Pascal	01- June
Salunkhe Tanaji Ambaji	01- June
Gosar Kalpesh T.	01- June
Mali Anil Tukaram	01- June
Jain Pravin Manoharlal	01- June
Bharadkar Mangesh Fakiraji	01- June
Ranade Chinmay Arvind	01- June

Members Name	Date of Birth
Baviskar Nitin Prakash	01- June
Pawale Gulab Baburao	02- June
Bramhecha Vardhaman R.	02- June
Sharma Santosh Shrikrishna	02- June
Ambekar Suhas Sudhakar	02- June
Bhingarde Neelesh Rajendra	02- June
Daga Bhushan Virchand	02- June
Kothari Jayen Yatin	02- June
Somisetty Yuva Rajesh	02- June
Singh Aloke Ramlakshan	02- June
Singh Satyendra Umashankar	03- June
Birajdar Santoshkumar Hanmantrao	03- June
Gandhi Hardik Ashok	03- June
Jain Tejas Kirtilal	03- June
Bapat Mihir Makarand	03- June
Verma Sagar	03- June
Bapat Mandar Manohar	04- June
Turakhia Kunal Kamlesh	04- June
Sanap Vasant Dattu	05- June
Tiwari Sunil Lalmani	05- June
Bafna Mahesh Anil	05- June
Jadhav Pravin Laxman	05- June
Pawar Ananda Yashwant	05- June
Gupta Pabina Vijaynarayan	05- June
Oak Sanjay Mukund	06- June
Gujrathi Nilesh Ramakant	06- June
Magar Ramesh Kacharu	06- June
Paranjape Sudhakar	06- June
Ugile Bharat Dnyanoba	06- June
Chauhan Ali Mohamed Abdul Rehman	06- June
Mamdapure Chandrakant Gadgeppa	07- June
Jain Hemantkumar Sardamal	07- June
Deshpande Neelesh Anil	07- June
Maru Girish Devraj	07- June
Mishra Rohitkumar Hirdaykant	07- June

Members Name	Date of Birth
Surte Subhash P	08- June
Rohra Dilip Kishindas	08- June
Gala Pravin Champshi	08- June
Satam Santosh Dhondu	08- June
Pathak Ramesh Ramlakhan	08- June
Sarda Nitin Ramanlal	08- June
Deore Vishal Ashok	08- June
Shah Devanshi Hemant	08- June
Vishnu Padmanabhan M K	08- June
Naik Sudhir Ganesh	08- June
Naik Sudhir Ganesh	09- June

Members Name	Date of Birth
Deshmukh Padmini Nikhil	09- June
Agrawal Pramod K.	10- June
Agrawal Vaibhav Vitthaldas	10- June
Mehta Pravin Dhanjibhai	10- June
Deshmukh Sudarshan Balasaheb	10- June
Jain Santoshkumar	10- June
Gujarathi Manoj Shrikant	10- June
Momin Dastgir Ilai	10- June
Bhat Ganesh Vilas	10- June
Dalvi Rajesh Govind	10- June
Jain Swapnil	10- June

Sr. No.	Name	Price
1	FMCG & Pharmaceutical Industry – GST Issues & Challenges	150/-
2	Mega Full Day Seminar Booklet 6.5.2023	120/-
3	Short Publication GST practical guides (5 Book Series)	555/-
4	47th RRC Lucknow Booklet	250/-
5	Mega Full Day Seminar Booklet 9.2.2024	150/-
6	48th RRC Book	250/-
7	Mega Full Day Seminar Booklet 6. 7.2024	130/-
8	Half Day Seminar Booklet 22.11.2024	100/-
9	Writ Remedies Under Indian Constitution	150/-

Payment Link for Publication on sale :https://www.gstpam.org/online/purchase-publication.php

GSTPAM News Bulletin Committee for Year 2024-25

Pankaj Parekh
Chairman

Aloke R. Singh
Convenor

Ashish Ruparelia
Jt. Convenor

Post:	Nomination Fees (Including GST)
(I) For the Post of Managing Committee Members	Rs. 3,540/-
(ii) For the Post of Office Bearers	Rs. 5,900/-