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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 November-2024

Part 1

Editorial
From the President
Roving Eye
GST Updates
Addressing GST Challenges in the Surrender/ Assignment of Leasehold Rights on Land
Complexities of The Judicial Landscape
Limited Liability Partnership (LLP): A Comprehensive Overview
Package Scheme of Incentives vs Income Tax
Clubbing of multiple assessment years in single show cause notice under Section 74 of CGST Act is fundamentally flawed
Necessity of GST internal audit
सर्वोच्च न्यायालय- सफारी रिट्रीट प्रा.लिमिटेड- भाड्याने दिलेल्या प्रॉपर्टीवरील जी. एस. टी.
Updates on Real Estate (Regulations & Development) Act, 2016
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
CGST Notification and Circulars
NOTIFICATION No. 26/2024–Central Tax New Delhi, dated the 18th November, 2024
CORRIGENDUM New Delhi, the 22nd October, 2024
Corrigendum to Circular No. 237/31/2024-GST New Delhi, dated the 25th October, 2024 - F. No. CBIC-20001/6/2024-GST
INSTRUCTION No. 04/2024-GST 04.10.2024 - File No.: CBIC20016/26/2024-G
Additional FAQs on IMS
Attention – Hard - Locking of auto-populated liability in GSTR-3B
Advisory - Reg 07
Attention: Validation of bank account details while adding bank account as Non Core amendment
Barring of GST Return on expiry of three years
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh
Advisory for Form GST DRC-03A
Advisory: Time Limit for Reporting e-Invoice on the IRP Portal – Lowering of Threshold to AATO 10 Crores and Above
Advisory related to ‘Other Territory’ applications
ADVISORY FOR WAIVER SCHEME UNDER SECTION 128A
Advisory regarding IMS during initial phase of its implementation
Advisory on IMS on Supplier View
Important advisory on GSTR 2B and IMS
Circular on Stamp Paper
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