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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 May-2025

Part 1

Editorial
From the President
Roving Eye
GST Updates
Towards 75th Year - Glorious Journey of GSTPAM
Looking Back….. Looking Forward…..
Blessings
Taxability of Real Estate Transaction - Part-1
GST Implications in Redevelopment of Housing Society – An Analysis
GST on Development of Freehold Land and Builder & Developers under Area Sharing & Revenue Sharing Model
GST Implications on Self-Redevelopment
Analysing the Applicability of GST on Bonuses by Online Money Gaming Companies
Brief note on the Judgment in Indian Medical Association: Sec.7(1)(AA) Struck Down
Financial Reporting for Non-Corporate Entities: A Shift Towards Greater Transparency
Applicability of Section 50C on MIDC Properties – A Legal and Practical Dilemma
Benefit of amended Rule 89(5) as per Notification No.14/2022 dated 05.07.2022 is applicable to all refund claims filed before or after 05.07.2022
ए आय चा वापर समजदारांनीच करावा
Updates on Real Estate (Regulations & Development) Act, 2016
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
Notification No. 11/2025—State Tax dated the 6th May, 2025.
Instruction No. 03/2025-GST, New Delhi, dated 17th April, 2025 F. No. CBIC- 20016/24/2025-GST
Instruction No. 04/2025-GST, New Delhi, dated 2nd May, 2025 - F. No. CBIC- 20016/24/2025-GST
Instruction No. 05/2025-GST, Room No. 159-A, North Block, New Delhi. Dated 2nd May, 2025 - F. No. CBIC-20015/2/2025-GST
Attention - Advisory on reporting values in Table 3.2 of GSTR-3B
Advisory on Appeal withdrawal with respect to Waiver scheme
Updates in Refund Filing Process for Recipients of Deemed Export
Updates in Refund Filing Process for various refund categories-Reg
Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg
Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
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