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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 January-2024

Part 1

Editorial
From the President
Roving Eye
GST Updates
Section 17(5) of the CGST/ SGST Act, 2017 and Challenges in the Hotel Industry
GST registration cannot be arbitrarily cancelled retrospectively
जीएसटी परिषद निवेदनांचे काय करते?
Updates on Real Estate (Regulations & Development) Act, 2016
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Speaker’s Forum
Representation & Response
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 01/2024 – CENTRAL TAX, New Delhi, the 5th January, 2024
Notification No. 02/2024 – CENTRAL TAX New Delhi, the 5th January, 2024
Notification No. 03/2024- Central Tax New Delhi, dated the 5th January, 2024
Notification No. 04/2024–CENTRAL TAX New Delhi, the 5th January, 2024
Notification No. 55/2023 – CENTRAL TAX New Delhi, the 20th December, 2023
Notification No. 56/2023- Central Tax, New Delhi, dated the 28th December, 2023
Notification No. 01/2024-Central Tax (Rate), New Delhi, the 3rd January, 2024
Notification No. 01/2024-Integrated Tax (Rate) New Delhi, the 3rd January, 2024
Corrigendum - New Delhi, the 5th January, 2024
SGST Notification and Circulars
Notification No. DC (A & R)/PWR/JURIS-2012/2/ADM-8 dated the 11th December, 2023.
MAHARASHTRA ACT No. I OF 2024.
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