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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-2026

Part 1

Editorial
From the President
GST Updates
Ink that outlived its Era: Specially curated legacy articles
Celebrating 75th Year
Knowledge is Wisdom
Celebrating 75th Year Of the GSTPAM
The Interplay of Works Contract Execution and Section 17(5)(c) of the CGST Act 2017
Redevelopment of Housing Societies: GST Treatment of Flats Allotted to Existing Members: A Critical Analysis”
Search seizure of cash under Section 67 held illegal where no reasons were recorded and no notice was issued within six months
टोल प्लाझा पावत्या नसल्याने जीएसटी आयटीसी नाकारता येत नाही
जी एस टी - पुढील काही वर्षे
Updates on Real Estate (Regulations & Development) Act, 2016
Basics of Customs Laws
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Replies to Queries
Speaker’s Forum
Representation & Response
Important Judgments
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
Trade Circular No. 2T of 2026.- No. CST/JC (HQ-01)/DC-09/PT/AMD 2026/1B/B-63 Mumbai, Dated : 17/04/2026
Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B
Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B
Pre-deposit Percentage in the GST Portal
Difficulty in filing appeals on the GST portal in cases where adjudication orders reflect “NIL” demand due to prior voluntary payment – reg
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