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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 December-2025

Part 1

Editorial
From the President
Roving Eye
GST Updates
Ink that outlived its Era: Specially curated legacy articles
Celebrating 75th Year
Celebrating 75th Year of the GSTPAM: My Memoir of the STPA aka STPAM aka GSTPAM
Navigating GST Complexities: Tax Treatment for Hotels & Hostels Offering Accommodation and Restaurant Services” - Part-3
Taxation of Hostels and Sarai’s (Dharmshala’s) under GST Laws
Farewell to Dr. David Thomas Alvares!
On His Tenure as Member, Hon’ble Maharashtra Sales Tax Tribunal
Where petitioner corporate debtor underwent CIRP and a resolution plan was approved, demand order and SCN for dues of pre-approval period are without jurisdiction
कलम 16 (2) (aa) पुरवठादाराच्या अनुपालनाशी ITC जोडणारे पण प्रामाणिक खरेदीदारांचे संरक्षण करणारे उच्च न्यायालयाचे महत्त्वपूर्ण मार्गदर्शन
एकाच जीएसटी मागणी नोटीसमध्ये अनेक आर्थिक वर्षे एकत्र करण्याची कायदेशीरता
जीएसटी कायद्यात केलेल्या सुधारणांमुळे बहुतांश निर्यातदारांना ७ दिवसांत रिफंड मिळण्याची तरतूद
Updates on Real Estate (Regulations & Development) Act, 2016
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

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
NOTIFICATION No. 17/2025 – CENTRAL TAX New Delhi, the 18 October, 2025
Notification No. 18/2025- Central Tax (Rate) New Delhi, the 24th October, 2025
NOTIFICATION No. 18/2025 – Central Tax New Delhi, the 31st October, 2025
Circular No. 254/11/2025-GST New Delhi, Dated 27th October, 2025 F. No. CBIC-20010/80/2025-GST
Notification No. 18/2025-State Tax (Rate) dated the 1st December, 2025.
Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A
Advisory on reporting values in Table 3.2 of GSTR-3B
FAQs on GSTR -9/9C for FY 2024-25
Advisory for Furnishing of Bank Account Details as per Rule 10A
Advisory : Introduction of Import of Goods details in IMS
Advisory for Simplified GST Registration Scheme
Advisory to file pending returns before expiry of three years
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