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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 June-2025

Part 1

Editorial
From the President
Roving Eye
GST Updates
Towards 75th Year - Glorious Journey of GSTPAM
Down the Memory Lane
Taxability of Real Estate Transaction - Part-2
GST on Leasehold Land and Builder & Developers
Implication of GST on construction on units under Slum Rehabilitation Authority Project
RCM Applicability in the case of Real Estate Sector including Applicability of Rule 80:20 in the case of Real Estate
Life’s Uncertainties and the Importance of Preparedness
GST Implications for Clubs and Associations
Is Section 75(12) a Tool for Arbitrary Recovery? Legal Analysis and Court Verdicts
Section 75(7) Violation in GST: High Court Rules in Favour of Taxpayer
जुन्या / वापरलेल्या वस्तूंच्या विक्रीवरील जीएसटी
चुकीला माफी असतेच
सुप्रीम कोर्टाचा सफारी रिट्रिट्स खटल्यातील ऐतिहासिक निर्णय : व्यवसायासाठी बांधलेल्या मालमत्तेवर आता ITC मिळणार का?
GST अॅपिलेट ऑथोरीटीला चार महिन्यानंतर विलंब माफ करण्याचा अधिकार नाही
Updates on Real Estate (Regulations & Development) Act, 2016
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Replies to Queries
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
Circular No. 249/06/2025-GST New Delhi, Dated - 09-06-2025. F. No. GST/INV/DIN-Utility/2022-23
Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
Advisory on filing of Amnesty applications under Section 128A of the CGST Act
System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
Barring of GST Return on expiry of three years
Advisory regarding non-editable of auto-populated liability in GSTR-3B
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