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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 October-2021
Part 1
Editorial
From the President
GST Updates
Eye Opener: Judgment of Bombay High Court in E-Lands Apparels
Law of Job Work under GST Law
GST Input tax Credit on "Capital Assets"
Schedule III: Activities or Transactions which shall be treated neither as a Supply of Goods nor a Supply of Services
Various Discounts Both Pre & Post Sale and its Impact under GST Law
Service tax applicability on importers under CIF contracts for sea transportation service
बिल्डर्स आणि डेव्हलपर्स - ( सर्विस अकोटिंग कोड ९९५४ )
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Speaker’s Forum
Important Judgments
Association News
Part 2
GST Digest
From the Courts
Gist of Advance Rulings
DGFT Update
Part 3
Advisory issued by GSTN on 17/10/2021
Notification No. 35/2021 – Central Tax New Delhi, dated 24th September, 2021
Notification No. 36/2021-Central Tax New Delhi, the 24th September, 2021
Circular No. 159/15/2021-GST New Delhi, dated the 20th September, 2021 File No: CBIC-20001/8/2021-GST
Circular No. 160/16/2021-GST New Delhi, dated the 20th September, 2021 F. No. CBIC-20001/8/2021-GST
Circular No. 161/17/2021-GST New Delhi, dated the 20th September, 2021 F. No. CBIC-20001/8/2021–GST
Circular No. 162/18/2021-GST New Delhi, dated the 25th September, 2021 F. No. CBIC-20001/8/2021-GST
Circular No. 163/19/2021-GST North Block, New Delhi Date: 6th October, 2021 - F. No. 190354/206/2021-TRU
Circular No. 164 /20 /2021-GST North Block, New Delhi, Dated the 6th October, 2021 - CBIC-190354/207/2021-TO (TRU-II)-CBEC
Notification No. 32/2021-State Tax dated the 20th September 2021.
Notification No. 35/2021-State Tax dated the 7th October 2021.
Notification No. 36/2021-State Tax dated the 7th October 2021.
Trade Circular No. 23T of 2021. – No. JC (HO)-1/GST/2021/ADM-8 Dated 24 September, 2021
Trade Circular No. 24T of 2021. – No.JC (HQ)-1/GST/2021/ADM-8 Dated 28th September, 2021
Trade Circular No. 25T of 2021. – No.JC (HQ)-1/GST/2021/ADM-8 Dated 28th September, 2021
Trade Circular No. 26T of 2021. – No.JC (HQ)-1/GST/2021/ADM-8 Dated 28th September, 2021
Trade Circular No. 28T of 2021. – No.JC (HQ)-1/GST/2021/ADM-8 Dated 7th October, 2021
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