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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-2022
Part 1
Editorial
From the President
Roving Eye
GST Updates
The Curious Case of the term, “Any Chapter” in The Gst Rate Notification for Goods
Re-Opening of Assessment Against Dead Assessees under The Income Tax Act, 1961
Jurisprudence – Legislation as A Source of Law
Can transition of ISD credit in Form GST TRAN-1 be denied on procedural grounds?
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Speaker’s Forum
Representation & Response
Association News
Part 2
GST Digest
From the Courts
Gist of Advance Rulings
DGFT Update
Part 3
Recent Amendments – Notifications/Trade Circulars
NOTIFICATION No.18/2022–Central Tax, New Delhi, the 28th September, 2022
Notification No. 19/2022–Central Tax New Delhi, the 28th September, 2022
Notification No. 20 /2022–Central Tax, New Delhi, the 28th September, 2022
SGST Notification and Circulars
Notification No. GST-1022/C.R.40/Taxation-1, dated the 26th September 2022.
Announcement For New Membership, Renewal of Membership & Subscription For Year 2022-23
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