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The Goods and Services Tax Practitioners Association of Maharashtra
The Goods & Services Tax Practitioners’
Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra / STPAM)
GST Review April-2023

Part 1

Editorial
From the President
Roving Eye
GST Updates
Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023
Evidentiary Value of Statements Recorded by Goods and Services Tax Authorities
Amendment to Provisions of CGST Act relating to Constitution of GST Tribunal by Sections 154 to 155 of the Finance Act 2023 – Amending sections 109 and 110 of the CGST Act
Reckitt Benckiser Judgement (SC)
Trust / Non Government Organization Taxation and Compliance an Overview
Cross-charge in GST - The Mystery Continues!
जीएसटी प्रशिक्षणाची आवश्यकता 
VAT Digest
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Replies to Queries
Speaker’s Forum
Representation & Response
Association News

Part 2

GST Digest
From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification NO. 02/2023 – CENTRAL TAX New Delhi, the 31st March, 2023
Notification NO. 03/2023 – CENTRAL TAX New Delhi, dated the 31st March, 2023
Notification No. 04/2023 – Central Tax New Delhi, dated the 31st March, 2023
Notification No. 05/2023- Central Tax New Delhi, dated the 31st March, 2023
Notification NO. 06/2023 – CENTRAL TAX New Delhi, the 31st March, 2023
Notification NO. 07/2023 – CENTRAL TAX New Delhi, dated the 31st March, 2023
SGST Notification and Circulars
Notification No. VAT-1523/CR 15/Taxation-1. dated the 23rd March 2023.
L. A. BILL No. XIII OF 2023.
MAHARASHTRA ACT No. XVIII OF 2023.
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