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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 March-2026

Part 1

Editorial
From the President
GST Updates
Ink that outlived its Era: Specially curated legacy articles
Celebrating 75th Year
Celebrating Platinum Jubilee of GSTPAM
Celebrating 75 Years of GSTPM: A Journey of Knowledge, Service, and Gratitude
Place of Supply for Intermediary Services Amendment to Section 13(8)(b) of the IGST Act, 2017
Maharashtra State Export Promotion Policy 2023: MSME Export Incentives Unveiled
Pricey delay, dear GST: understanding interest under section 50
GST Implications on Independent Contractor Services provided by Veterinary Doctors
Distribution of ITC by an Input Service Distributor arises only when credit becomes available after fulfillment of conditions under Section 16(2
मोटार वाहनांवरील आय टी सी
Updates on Real Estate (Regulations & Development) Act, 2016
Basics of Customs Laws
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Replies to Queries
Representation & Response
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
NOTIFICATION NO: - SGST/e-way bill/02/2025-26
Trade Circular No. 01T of 2026. - No. CST/ACSTHQ-3/PT/25-26/B- 315, Mumbai, Date: 13/03/2026.
Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B-reg
Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority
Facility for Withdrawal from Rule 14A
Attention : Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B

Part 4

General Index
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