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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 June-2023
Part 1
Editorial
From the President
Roving Eye
GST Updates
Goods and Services Tax on Corporate Guarantee provided by a holding Company to its Subsidiary Company
Place of Supply and Issues therein (Part 1: Goods)
Refund of IGST Paid on Account of Export of Goods
Whether tax deposited by the taxpayer during the search is eligible for a Refund?
Rummy is predominantly a game of skill, not chance, whether played with stakes or not and is not considered gambling
राज्यांतर्गत आणि आंतरराजीय विक्रीवरील जीएसटी.
VAT Update
Service Tax Updates
Income Tax Update - Highlights on Recent Amendments
Do You Know?
Speaker’s Forum
Association News
Part 2
From the Courts
Gist of Advance Rulings
Part 3
Recent Amendments – Notifications/Trade Circulars CGST Notification and Circulars
Notification No. 10/2023 – Central Tax New Delhi, the 10th May, 2023
Notification No. 11/2023- Central Tax New Delhi, the 24th May, 2023
Notification No. 12/2023 – CENTRAL TAX New Delhi, the 24th May, 2023
Notification No. 13/2023–CENTRAL TAX New Delhi, the 24th May, 2023
Instruction No. 02/2023-GST New Delhi, dated 26th May, 2023
Instruction No. 03/2023-GST New Delhi, dated 14th June, 2023
Notification No. 02/2023 –State Tax.
Notification No. 03/2023 –State Tax dated the 24th May, 2023.
Notification No. 06/2023 –State Tax , dated the 24th May, 2023
Notification No. 07/2023 –State Tax - dated the 24th May, 2023.
Notification No. 08/2023–State Tax, dated the 24th May, 2023
Notification No. 09/2023 –State Tax, dated the 24th May, 2023.
Notification No. 10/2023—State Tax, dated the 6th June, 2023.
NOTIFICATION No. MGST-1023/C.R.21/Taxation 1. dated the 24th May, 2023
Notification No. 05/2023—State Tax (Rate), dated the 12th June 2023.
NOTIFICATION NO.: SGST/ e-way bill/ 01/ 01/ 2023-24
E-Invoice Verifier App by GSTN - Advisory
Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism
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