Skip to main content
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 January-2022

Part 1

Editorial
From the President
Roving Eye
GST Updates
Provisions relating to Interest under the GST Law
Detailed Analysis of Provisions of Offences and Penalties under GST LAW
Reference to Valuation Rules - Section 15 and Rules 27 to 35
Analysis of Important Amendments in GST Law w.e.f 01-01-2022
Certain provisions of The Finance Act, 2021 relating to amendment in CGST Act, 2017 brought in force from January 1, 2022
Validating Input Tax Credit: Implications of section 16(2)(aa)
Invoice under GST – A document, right, A Property and an Asset …
GST Taxability on Vouchers
करदात्यांच्या सोशिकतेचा गैरफायदा
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Speaker’s Forum
Important Judgments
Association News

Part 2

GST Digest
From the Courts
Gist of Advance Rulings
DGFT Update

Part 3

Notification No. 38/2021 – Central Tax New Delhi, the 21st December, 2021
Notification No. 39/2021 – Central Tax New Delhi, the 21st December, 2021
Notification No. 40/2021 – Central Tax New Delhi, the 29th December, 2021
Notification No. 18/2021-Central Tax (Rate) New Delhi, the 28th December, 2021
Notification No. 19/2021-Central Tax (Rate) New Delhi, the 28th December, 2021
Notification No. 20/2021-Central Tax (Rate) New Delhi, the 28th December, 2021
Notification No.21/2021-Central Tax (Rate) New Delhi, the 31st December, 2021
Notification No. 22/2021- Central Tax (Rate) New Delhi, 31st Dec ember, 2021.
Circular No. 168/24/2021 - GST New Delhi, dated the 30th December, 2021 F.No. CBIC – 20021/04/2021– GST
SGST NOTIFICATION AND CIRCULARS
Go