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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 September-2025

Part 1

Editorial
From the President
Roving Eye
GST Updates
Towards 75th Year - Glorious Journey of GSTPAM
GSTPAM-STPAM Nostalgia
Navigating GST Complexities: Tax Treatment for Hotels & Hostels Offering Accommodation and Restaurant Services” - Part-1
Taxation of Accommodation Service for Hotels, Inns and Guesthouses under GST: An Analytical Review
Tackling unutilised Input Tax Credit for Compensation Cess after Rate Reduction for the Automobiles Sector
Revisiting India Agencies (Regd.), Bangalore V. Acit: The transition of Primary Evidence from Paper Declarations/Forms to Tinxsys Records
Appellate Authority cannot remit the matter back to Adjudicating Authority due to the express bar under section 107(11)
रिअल इस्टेट क्षेत्राला जीएसटी सवलतींचा लाभ – जी.एस.टी २.०
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
Important Judgments
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
Notification No. 11/2025- Central Tax (Rate) New Delhi, dated the 17th September, 2025
Notification No. 12/2025-Central Tax (Rate) New Delhi, the 17th September, 2025
Notification No. 13/2025-Central Tax (Rate) New Delhi, the 17th September, 2025
Notification No. 14/2025-Central Tax (Rate) New Delhi, the 17th September, 2025
Notification No.15/2025-Central Tax (Rate) New Delhi, the 17th September, 2025.
Notification No. 16 /2025-Central Tax (Rate) New Delhi, the 17th September, 2025
Notification No. 17/2025-Central Tax (Rate) New Delhi, the 17th September 2025
Advisory to file pending returns before expiry of three years
Advisory –System Enhancement for Order-Based Refunds
Advisory on extension of GSTR-3B due date in few districts of Maharashtra State
Note on Notification 9/2025 Central Tax Rate dated 17/09/2025
Note on Notification 10/2025 Central Tax Rate dated 17/09/2025
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