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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-2025

Part 1

Editorial
From the President
Roving Eye
GST Updates
Towards 75th Year - Glorious Journey of GSTPAM
GSTPAM at 75: A Legacy of Professional Brotherhood and Tax Excellence
GSTPAM: More Than an Association – The Institution That Shaped Me
Navigating GST Complexities: Tax Treatment for Hotels & Hostels Offering Accommodation and Restaurant Services” - Part-2
Taxation of Restaurants, Clubs & Resorts (including Banquet Halls) under GST Laws: An Analytical Review
The GST Implications on Re-Gasification Process
Invocation of jurisdiction under Section 73, without mandatorily following procedure prescribed under Section 61, read with Rule 99 is contrary to prescribed procedure and opposed to very scheme of the Act
व्यापार न करणाऱ्या संघटनांना जिएसटी लावणे अन्यायकारक
केलेल्या सुधारणांमुळे जीएसटी रिटर्न दाखल करणे सोपे होणार?
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

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
Notification No. 14/2025 – Central Tax, New Delhi, the 17th day of September 2025
Notification No. 15/2025 – Central Tax, New Delhi, the 17th day of September 2025
Notification No. 16/2025–Central Tax, New Delhi, dated the 17th September, 2025
Corrigendum - New Delhi, the 18th September, 2025
Corrigendum - New Delhi, the 18th September, 2025
Circular No. 252/09/2025 -GST, New Delhi, Dated – 23rd September 2025. - F. No. GST/INV/DIN-Utility/2022-23
Circular No. 253/10/2025 – GST North Block, New Delhi Dated the 1st October, 2025 - F. No. CBIC-20001/3/2025-GST
Instruction No. 06/2025-GST New Delhi, dated 3rd October, 2025 File No.: CBIC-20006/4/2025-GST
Notification No. 16/2025—State Tax dated the 1st October, 2025
Attention : Important Advisory on IMS
Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg
Advisory to file pending returns before expiry of three years
Advisory: New Changes in Invoice Management System (IMS)
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