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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 March-2022
Part 1
Editorial
From the President
Roving Eye
Let us live peacefully with ‘Nomination’ & ‘Will’
GST Updates
Input Tax Credit under GST Law, certain issues
ITC on CSR Expenses
Input Service Distributor and Cross Charge under GST Law
Input Tax Credit – Where Dreams never meet Reality
Treatment and Valuation of Common Services from Head Office to Branches under GST
Exports under GST – A Bane or Boon
Section 142(3) can be invoked where service tax is paid after due date for filing TRAN-1 form for services received before implementation of GST
Section 255(7) of The Income-Tax Act, 1961: Faceless Income-Tax Appellate Tribunal - Does it Pass the Test of Constitutional Validity?
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Representation & Response
Important Judgments
Bidding Adieu to a Great Administrator
Association News
Part 2
GST Digest
From the Courts
Gist of Advance Rulings
DGFT Update
Part 3
CGST Notification and Circulars
Internal Circular No. 03A of 2022 – No. CST/JC HQ-5/Adm. Instr./GSTUAO/ B-2 Mumbai. Date 25/02/2022
Internal Circular No. 04A of 2022 – No. JC(BCP)/DRC-07/E-waybill/B 212, Mumbai. Date. 02/03/2022
Notification No. 01/2022 – Central Tax New Delhi, the 24th February, 2022
Notification No. 02/2022-Central Tax New Delhi, the 11th March, 2022
Circular No.169/01/2022-GST New Delhi, dated the 12th March, 2022 F. No. CBIC-20016/2/2022-GST
SGST Notification and Circulars
Order No. D.C.(A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated 11th February 2022..
Part 4
General Index
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