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The Goods & Services Tax Practitioners’
Association of Maharashtra
(formerly known as The Sales Tax Practitioners’ Association of Maharashtra / STPAM)
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GST Review February-2026
Part 1
Editorial
From the President
Roving Eye
GST Updates
Ink that outlived its Era: Specially curated legacy articles
Celebrating 75th Year
Celebrating Platinum Jubilee of GSTPAM
Remembering the tenure of Hon. Shri T. R. Ramnani
Interest Calculation under Sec. 50 of CGST Act, 2017
Union Budget 2026–27: Driving MSME Innovation and Scale
Restaurant Services through E-Commerce under GST: Are Composition Dealers Allowed?
Assesse is entitled to interest when tax is collected without authority, even if statute is silent on interest
અંદાજપત્ર ૨૦૨૬માં જીએસટીના સૂચિત સુધારા
“The Burden of Innocence” – निर्दोषतेची जबाबदारी
मालमत्ता एजंट आणि वस्तू व सेवा कर नोंदणी : कायदेशीर वास्तव आणि संतुलित दृष्टीकोन
कर कायद्यांतून न्यायिक निर्णयांचे पालन
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. 19/2025–State Tax (Rate)
Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST
Advisory on Interest Collection and Related Enhancements in GSTR-3B
The advisory is reproduced from the link for the benefit of members.
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