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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-2026

Part 1

Editorial
From the President
GST Updates
Ink that outlived its Era: Specially curated legacy articles
Celebrating 75th Year
GSTPAM - School of learning and fun; and lifelong friendship
From a Kid to a Tax Professional
Role of Judiciary and Litigants in Tax Litigation
The New Income Tax Act, 2025 - A Salaried Employee’s Guide: What Changed, What Gained, What to Watch
GST Judicial Trends - Courts Reinforce Natural Justice, Protect Genuine Taxpayers & Clarify Key GST Positions
An Enrichment, Just — But Not Very Unjust
A Critical Analysis of the Gameskraft Judgment of the Supreme Court
भाडेतत्वाच्या हक्कांच्या हस्तांतरणावर GST लागू होत नाही
युनिट कंटेनर, ब्रँड नेम आणि रजिस्टरड ब्रँड नेम
कलम 169 जीएसटीमधील एक संवेदनशील वाद
मारुती एंटरप्रायज-कलम १६(२) (c ) जीएसटी
Updates on Real Estate (Regulations & Development) Act, 2016
Basics of Customs Laws
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Income Tax Case Laws
Do You Know?
Replies to Queries
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
Notification No. [02/2026]1 – Central Tax, New Delhi, dated the 7th May, 2026
Extension of timeline for implementation of mandatory “Ship To GSTIN” and Voluntary Closure of E-Way Bill functionalities
Advisory to Taxpayers and Stakeholders – Enhancements in the e-Way Bill (EWB) Portal
Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal
GSTN Advisory
Public Notice No. 01/2026
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