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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 October-2024

Part 1

Editorial
From the President
GST Updates
Artificial Intelligence and the Indian Goods and Services Tax Law
Will you enjoy ‘Safari!’
Additional Tension in Real Estate Industry
Availment and Utilisation of ITC in Wrong Head of Tax – an Invitation to Litigation
Refund application is not time-barred when first refund application was filed within limitation period but second application was filed after expiry of limitation period on advice of department
करदात्यांना दिलासा देणारी १६(५) ची नवी तरतूद जी.एस.टी. कायद्याखाली मागितलेला आय.टी.सी.चा क्लेम कल्पकता दाखवून मंजूर केला
Updates on Real Estate (Regulations & Development) Act, 2016
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Replies to Queries
Speaker’s Forum
Representation & Response
Association News

Part 2

GST Digest
From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 17/2024–Central Tax New Delhi, dated the 27th September, 2024
Notification No. 18/2024 – Central Tax New Delhi, dated the 30th September, 2024
Notification No. 19/2024 – Central Tax New Delhi, dated the 30th September, 2024
Notification No. 20/2024 – Central Tax New Delhi, the 8th October, 2024
Notification No. 21/2024–Central Tax New Delhi, the 8th October, 2024
Notification No. 22/2024– CENTRAL TAX New Delhi, dated the 8th October, 2024.
Notification No. 23/2024–Central Tax New Delhi, dated the 8th October, 2024.
Notification No. 24/2024-Central Tax New Delhi, the 9th October, 2024.
Notification No. 25/2024-Central Tax New Delhi, the 9th October, 2024.
Notification No. 05/2024-Central Tax (Rate) New Delhi, the 8th October, 2024
Notification No. 06/2024-Central Tax (Rate) New Delhi, the 8th October, 2024
Notification No. 07/2024-Central Tax (Rate) New Delhi, the 8th October, 2024
Notification No. 08/2024- Central Tax (Rate) New Delhi, the 8th October, 2024
Notification No. 09/2024- Central Tax (Rate) New Delhi, the 8th October, 2024
Circular No. 234/28/2024-GST North Block, New Delhi Dated the 11th October 2024 - F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC
Circular No. 235/29/2024-GST North Block, New Delhi Dated the 11th October 2024 -F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC
Circular No. 236/30/2024-GST North Block, New Delhi Dated the 11th October 2024 - F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC
Circular No. 237/31/2024-GST New Delhi, dated the 15th October, 2024 F. No. CBIC-20001/6/2024-GST
Circular No. 238/32/2024-GST New Delhi, dated the 15th October, 2024 F. No. CBIC-20001/6/2024-GST
INSTRUCTION No. 04/2024-GST New Delhi, dated the 4th October, 2024 File No.: CBIC-20016/26/2024-GST
Notification No. 15-Eway Bill/2024-State Tax dated the 1st October 2024
Notification No. : SGST/ e-way bill/ 01/ 2024-25 dated the 12th September 2024
CORRIGENDUM No. MGST-1524/C.R-36/Taxation-1. dated the 30th September 2024.
Restoration of GST Returns data on Portal
Advisory: GSTN e-Services App to Replace e-Invoice QR Code Verifier App Shortly
Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
Advisory for Taxpayers: New GST Provision for Metal Scrap Transactions
Attention - Advisory on IMS
Important advisory for GSTR-9/9C
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