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GSTPAM News Bulletin November 2022


Respected Members,

It is 6th year of the GST act is implemented. After implementation of GST, whole fraternity of Indirect Tax Practitioners and Trade are facing various challenges with regard to implementation, transition, interpretation, practical aspects, prescribed schedule rates, AAR, Department Audit, various notices related to ITC mismatch and so on.

We all are aware about the practical difficulties we are facing while applying the rules and procedures of the GST law and the frequent amendments to the law especially due to frequent lockdown. With the view to update our fellow members on the latest development in law and to discuss the practical issues arising there from, our association has been regularly conducting Intensive Study Course. This year the Intensive Study Course is designed to enable the members to study and discuss various issues on Indirect Tax Laws mainly on GST Law, as well as on profession tax, etc.

With the same enthusiasm to discuss mainly on various aspects of GST Law, We are starting our hybrid mode Intensive Study Course for the year 2022-23 from Friday, 16-09-2022 onwards, upto June, 2023.

The Intensive Study Course is such an academic activity of our association which is designed to facilitate the members to study and discuss various issues in group. At the intensive study Course, one of the members acts as a group leader and leads the discussion on issues of the relevant subject/ topic and one of the seniors in the profession monitors the discussion. The meetings are generally arranged ON Hybrid mode on 1st , 3rd and 5th Friday of the month during 3.30 p.m. to 6.00 p.m.. There are around 15-16 meetings will be arranged for the Intensive Study Circle.

1st The inaugural meeting of the Intensive Study Course is scheduled to be held on Friday,
16-09-2022 onwards, upto June, 2023. between 3.00 p.m. – 6.00 p.m. on hybride mode on the subject Issues in Assessment and Recovery proceedings under GST. The topic will be lead by Group Leader CA Dharmen Shah and the Monitor of CA Ashit Shah.

The group strength is restricted to a limited number of members to facilitate better interaction within the group. The Intensive Study Course Fee is fixed at Rs. 1,650/- including GST for Members and Rs. 1,850/- including GST for Non members. You are requested to enroll at the earliest to avoid disappointment.

Member interested to act as group leader should inform by filling up the option in the Form of “I wish to be a group leader for the subject” and are requested to contact the Convener on the mobile numbers mentioned- on Cell No. 9552451930/ 98211 21433 / 9324541329

Note :

  1. GST lectures will be in form of group discussion, which will be helpful to study the GST law.
  2. If the materials are received 3 days earlier to the date of meeting, the same will be circulated through mails to the participants.
  3. Participants are requested to discuss only the points related to the particular topic of the meeting and to come prepared for the subject, which will be helpful for the discussion.
Pravin Shinde


Dilip Nathani



Pravin Jadhav



Manakchand Baheti




at Lucknow,
Thursday 2nd March, 2023 to Sunday 5th March, 2023

The Residential Refresher Course Committee is pleased to announce its 47th Residential Refresher Course (RRC) on GST at Lucknow, the capital city of Uttar Pradesh and it has always been a multicultural city. Beautiful gardens, poetry, music and fine cuisine patronized by Persian- loving Shiya Nawabs of the city are well known. Lucknow is properly known as the “City of Nawabs”. It is located on the banks of Gomti river with picturesque riverbeds.

The object of RRC is to share the essence of professional experience and expertise of the faculties they have gained over the years and where members can study in afresh atmosphere and rejuvenate.

The topics selected for RRC will cover an in-depth and practical understanding of GST Law and the challenges faced in the GST Era. In addition, the Delegates can seek views from seniors on issues they face regarding the interpretation of the lawand practical difficulties. These topics are of immense importance and will help professionals/Delegates handling Indirect Tax Matters.

Along with studies, we have planned to visit various tourist places such as local sightseeing in Lucknow and visit to Ram Lalla Mandir, Ayodhya.

Dates: Thursday 2nd March, 2023 to Sunday 5th March, 2023.

Venue: Hotel Ramada by Wyndham Junab Ganj, Kanpur Road, Lucknow, Uttar Pradesh

The RRC includes 3 Nights– 4 Days accommodation on double occupancy basis and the course material. The Package will start from Lunch on 2nd March, 2023 and end with breakfast on 5th March, 2023.The enrollment Fees are asunder:

Sr No. Enrollment Fees Amount GST18% Total
1 Fees Paid on or Before 10/11/2022 Rs.18,000/- Rs.3,240/- Rs.21,240/-
2 Fees Paid After10/11/2022 Rs.20,000/- Rs.3,600/- Rs.23,600/-
3 Child rates (Without Extra Bed)
*Age 6-12 years Sharing room with parents
Rs.7,999/- Rs.1,440/- Rs.9,439/-


1 Fees Paid on or Before 10/11/2022 Rs.20,000- Rs.3,600/- Rs.23,600/-
2 Fees Paid After 10/11/2022 Rs.22,000/- Rs.3,960/- Rs.25,960/-
3 Child rates (Without Extra Bed)
*Age 6-12 years Sharing room with parents
Rs.7,999/- Rs.1,440/- Rs.9,439/-


1) In case of cancellation, the refund will be at the discretion of the RRC Committee, the same shall be refunded after completion of event.

2) Hotel Check-in Time is 02.00 PM, and Check out Time is 12.00 PM. Early Check-In and Late Checkout will be subject to availability.

3) Delegates joining late or leaving early in RRC should inform the Convenor / Office Bearers well in advance.

4) All delegates are requested to carry their AADHAR, Driving License, Election Card, Passport for Photo & Address identification (Any Two) for Train or Air Travel. In addition,members are requested to send a xerox copy of his/her photo ID with address proof along with Enrollment Form.

5) Delegates are advised to carry their medical kit with them.

6) Room Service and items other than provided for in the Hotel package will have to be paid Directly in Cash separately by the Delegates to the hotel.

7) Tea/Coffee makers are placed for consumption in all the rooms.

8) Delegates are strictly requested to deposit room keys at the reception counter on leaving.

9) Please carry our water bottles during Sightseeing Program.

10) Members are requested to keep their Identity Cards Compulsory during all Sightseeing programs.

11) Allotment of Room shall be at the sole discretion of the RRC Committee only. Any changes required in the program will be at the sole discretion of the RRC Committee.

12) We request all Delegates to get themselves fully vaccinated as per the directions of the Government of India and carry their copies of their final certificates as issued.

13) Members who enroll for RRC have to renew their Membership for the year 2022-23 before registering for the event; otherwise, they will be treated as Non-Member.

We Wish You All Good Luck in Study at RRC

The Goods & Services Tax Practitioners’ Association of Maharashtra

Sunil Khushalani



Sachin Gandhi



Aditya Seema Pradeep




Suggested Train Details from Mumbai to Lucknow on 1st March, 2023.

From To Train Number NAME Departure Time Arrival Time
CST Mumbai Lucknow 12534 Pushpak Express 08.25 7.10
LTT Mumbai Lucknow (Aishbagh) 12107 Sitapur Express 16.25 15.20

Train Details from Lucknow to Mumbai on 5th March, 2023.

From To Train Number NAME Departure Time Arrival Time
Lucknow Mumbai 22122 LKO LTT AC Express 16.10 16.15

Suggested Flight Details from Mumbai to Lucknow on 2st March, 2023.

From To Flight Number Airline Name Departure Time Arrival Time
Mumbai Lucknow G8306 GO Air 10.55 13.05
Mumbai Lucknow 6E-5205 Indigo Airlines 05.25 07.30
Mumbai Lucknow AI625 Air India 11.15 13.20
Pune Lucknow UK972 Air Vistara 08.45 14.50

Suggested Flight Details from Lucknow to Mumbaion 5th March, 2023.

From To Flight Number Airline Name Departure Time Arrival Time
Lucknow Mumbai I5338 Air Asia 17.40 19.55
Lucknow Mumbai G8307 GO Air 13.35 15.55
Lucknow Mumbai AI626 Air India 14.00 16.25
Lucknow Pune 6E118 Indigo Airlines 21.50 00.05

Registration and Payment Link:



Dear Members,


The Membership Fees for the year 2022-23 are due for renewal on 01.04.2022. We appreciate your Continuing support and participation in the activities of our Association.

The timely Renewal of Membership will enable the members to continuously receive the updates on various activities of GSTPAM along with the GST Review, News Bulletin, Circulars, Messages, Webinars and online access to the website . The Life Members only need to renew the subscription charges for the GST Review. The members can also avail the benefit of discount by paying advance for subsequent two years membership fees /subscription charges.

The Membership Renewal Fees received after 30th April, 2022 will be subject to approval of the Managing Committee. If the Renewal fees for a particular year are not paid, then the member is liable to pay Admission Fees again for Renewal in the subsequent year.

Delayed Renewal Members will be provided Pre Renewal GST Review subject to availability upon payment of such additional courier charges.

The details of Membership/Subscription Fees are given below for your ready reference:

Type of Membership Membership Fees incl.


Admission Fees Incl.


Subscription Charges for GST Review Total
New Membership Application
Donor Member 24,780.00 600.00 25,380.00
Patron Member 17,700.00 600.00 18,300.00
Life Member 11,800.00 944.00 600.00 13,344.00
Life Member (Conversion from Ordinary) 11,800.00 590.00 600.00 12,990.00
Ordinary Local Member 1,770.00 590.00 2,360.00
Ordinary Outstation Member 1,475.00 590.00 2,065.00
New Membership Application (Firm/LLP)
Ordinary Local Member 1,770.00 944.00 0 2,714.00
Ordinary Outstation Member 1,475.00 944.00 0 2,419.00
Patron Member 17,700.00 0 600.00 18,300.00
Donor Member 24,780.00 0 600.00 25,380.00
Advance Membership/ Subscription charges for subsequent two years 2023-24& 2024-25 (Non-Refundable)
Ordinary Local Member 3,186.00 3,186.00
Ordinary Outstation Member 2,655.00 2,655.00
Life Member (Individual/Firm/LLP) 0 1,200.00 1,200.00
Patron Member 0 1,200.00 1,200.00
Donor Member 0 1,200.00 1,200.00
Subscription for GST Review for F.Y. 2022-23 by Non-Members
Subscription fees for GSTR 1,000.00 1,000.00
Advance Membership / Subscription charges for subsequent two years 2023-24& 2024-25 (Non-Refundable)
Subscription Fees -GSTR 0 2,000.00 2,000.00

Modes of Payment:-

Cheque A/c Payee Cheque drawn in favor of “The Goods & Services Tax Practitioners’ Association of Maharashtra” payable at Mumbai.
NEFT Details The Goods & Services Tax Practitioners’ Association of Maharashtra

Bank of India, Mazgaon Branch

Current Account No. 007020100001816, IFSC Code – BKID0000070.

Online generated transaction Acknowledgment should be sent by email on [email protected] along with membership and payment details Members are requested to send their physical form to the association for Approval, Issuance and Office record.

Cash Renewal form along with requisite amount will be accepted between 10.30

a.m. and 5.30 p.m. on all working days except Saturday at our Office at Mazgaon Library – Mazgoan: 1st Floor, 104, GST Bhavan, Mazgaon, Mumbai – 400 010 Or

Bandra Library – GST Bhavan, Ground Floor, A Wing, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051. Or

Mazgaon Tower-8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai – 400 010.


(New Members)

New Members should provide the following as Identity Proof : PAN, Aadhar Card, Constitution Document.

Address Proof(any one) : Electricity Bill / Passport/ Aadhar Card / Driving License/ Voter id/ Ration Card along with Membership Form

Identity Card

(For Renewals)

Ordinary Local/Outstation Members should provide Two Photographs along with the Renewal Form for issue of I-cards.
Online Payment Link Members can make online payment on our website Members are requested to download Members Renewal form from website. Update the latest details in the form, scan it and mail at emailoffice@gstpam. org

Payment Link :

If you are login first time? Click here for create your password

We value your continuation of the membership and look forward to your renewal to this effect.

Dated:-31.01.2022 Mahesh Madkholkar

Parth Badheka

Hon. Jt. Secretary



Compiled by
Adv. Pravin Shinde


Notification under Central Tax
Notification No. Date of Issue Subject
21/2022-Central Tax 21.10.2022 Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.


Notification under Maharashtra Goods and Services Tax Act, 2017 (MGST)
Notification No. Date of Issue Subject
Notification No. GST-18/2022 State Tax Dt. 13.10.2022 13.10.2022 Seeks to notify 01/10/2022 as the date on which provisions of section 2 to 15 except section 13 of the Maharashtra Goods & Service Tax (Amendment) Act, 2022 (Maha. Act. No. XXXIX of 2022) shall come to force.
Notification No. GST-19/2022 State Tax Dt. 13.10.2022 13.10.2022 Seeks to make amendments (Second amendment, 2022) to the MGST Rules, 2017.



By CA. Ajay Talreja

Income Tax on Gold Holding: All You Need to Know

The instruction that prescribes the quantity of gold that, the Central Board of Direct Taxes (CBDT) has issued on 11th May 1994 clarified that, a person who is not assessed to wealth tax can hold as much as, 500 grams per married woman, 250 grams per unmarried woman and 100 grams per male member of the family. It was added that the authorised officer could also exclude a larger quantity of jewellery or gold from seizure with regard to customs and traditions. It was also clarified that in such cases where a larger quantity of gold and ornaments are excluded from seizure, the authorised officer shall report the same to the Director of Income Tax/Commissioner who authorised the search at the time of furnishing the report of search. In the case of a person who is assessed for wealth tax, only the gold ornaments and jewellery found in excess of the return in wealth tax needs to be seized. According to the Section 69B of the Income Tax Act, 1961, if any taxpayer is found to be the owner of any jewellery or other valuable articles, and the value of the same exceeds the amount recorded as income in the books of account of the year maintained by the taxpayer, then the value of such valuables such as gold may be deemed to be the income of the assessee for the year, if no satisfactory explanation could be offered. The rate of tax of such unexplained investments are taxable according to the rate specified in Section 115BBE, as per Section 69B of the Income Tax Act, 1961. The tax rate on such income is 60% of the unexplained income plus surcharge at 25% of the tax along with normal cess and higher education cess as applicable. A penalty under Section 271AAC (where the income has not been included in the return filed under Section 139) at 10% of such tax payable under Section 115BBE(1)(i) of the Income Tax Act may also be imposed. By way of judicial pronouncements, courts and various tribunals have held that –

1. It is normal custom for a woman to receive jewellery in the form of stridhan or on various other occasions such as childbirth.

2. No addition is called for when total gold jewellery available with the assessee as shown in wealth tax return and obtained on the maturity of Gold Bond Scheme which is more than the gold jewellery weighing found during the course of search. 3.No seizure is possible where the gross weight of jewellery disclosed by the family in their regular returns is in excess of the gross weight of jewellery found in search.

4. In cases where jewellery is claimed to be as per a will (ancestral jewellery), the assessee is bound to provide evidence that the will has been executed prior to search. In the light of sufficient proof, the jewellery thus obtained shall be deemed to have been explained.

5. The limits prescribed in the CBDT Instruction/Circular No. 1916, Dated 11th May, 1994 are applicable only to ornaments made of gold and gold jewelleries. It is not applicable to diamond jewellery or diamonds embedded or studded within gold jewellery. Additionally, an application for release of the articles seized shall be submitted to the assessing officer from thirty days within the end of the month in which the asset was seized, as per the Proviso to Section 132B(1) of the Income Tax Act, 1961.



By CA. Ashit Shah

1. Notifications issued under Customs Tariff:

N. No. Remark Date
52/2022 – Customs Government has raised total import duty on platinum to 15.4% from 10.75%, the government said in a notification on Monday, seeking to bring parity in import duty structure between gold and platinum. The government in July had increased the import duty on gold to 15% but kept the tax on platinum imports unchanged at 10.75%. 03-10-2022
53/2022 – Customs Government has raised the levy of Agriculture Infrastructure and Development Cess (AIDC) by 1.5% on import of Platinum and Palladium 03-10-2022
54/2022 – Customs The project imports scheme is meant to facilitate import of machinery, instruments and apparatus among others required for setting up a new unit or for substantial expansion of an existing unit. These can be imported at a concessional duty of 7.5%.

“The regulations may be called the Project Imports (Amendment) Regulations, 2022. They shall come into force on the 20th day of October, 2022, where by Union Government has shut the project import route used by Solar Project developers to circumvent the basic custom duty on solar modules and cells by paying lower duties.

55/2022 – Customs Government has provided export duty exemption to specified varieties of Rice covered within the Chapter Heading 1006 10, 1006 20, 1006 30 90 and 1006 subject to the fulfillment of prescribed condition(s). This notification would be in force from 1st November, 2022 and onwards. 31-10-2022
29/2022 – Customs (ADD) Anti-Dumping duty is imposed on “Electrogalvanized Steel” covered under tariff heading 7209, to 7212, 7225 & 7226, originating in or exported from Korea RP, Japan and Singapore, for a period of 5 years. 19-10-2022
4/200 – Customs (ADD) Countervailing duty is imposed on imports of ‘Saccharine in all its forms’ covered under tariff heading 2925 11 00, originating in or exported from Thailand, to prevent the circumvention of countervailing duty levied on ‘Saccharine in all its forms’ originating in or exported from China PR. 21-10-2022


2. Notifications under DGFT:

N. No. Remark Date
38/2015-2020 Export quota of 3,97,267 MT of only broken rice covered under HSN 1006 40 00 is notified for the period up to 31st March, 2023, for the year 2022-2023, the export policy of which is “Prohibited”. 12-10-2022
39/2015-2020 Export of Wheat Flour (Atta) will be allowed against Advance Authorization, and by Export Oriented Units (EOU) and units in SEZs, to be produced from imported wheat and without procurement of domestic wheat subject to fulfillment of conditions. 14-10-2022
40/2015-2020 Restriction on export of Sugar (Raw, Refined and white sugar) is extended beyond 31-10-2022 till 31-10-2023, or until further orders, whichever is earlier. Other conditions will remain unchanged. 28-10-2022



By Mr. Tushar P. Joshi

Financial Independence? Whether you’re trying to break free from your parent’s financial assistance, switch jobs or finally pay off that seemingly never-ending stream of debt, becoming financially independent is one of the most fulfilling goals you can set. Although achieving financial independence is undeniably satisfying, it definitely takes a lot of time, effort and motivation to achieve. Use the following seven steps to work toward your dream of gaining complete financial freedom.

1. Cut Expenses

If you’re able to minimize your expenses, you’ll be able to save money much more efficiently. It’s important to know exactly how much money you have coming in and where you’re spending it. Make a budget listing all your sources of income on one side and all your expenses on the other. Review what you’re spending money on to see if there’s anything you can cut to add more money to your savings account each month.

2. Spend Less Money than you earn

For a budget to be effective, you have to stick to it. It might seem obvious, but for many, spending within their means is a real problem. Make it a personal goal to never spend more money than you have in your bank account (Credit Card). It might be helpful to carry cash in your wallet instead of credit cards, as this makes it possible to overspend.

3. Create an Emergency Fund

Unexpected money emergencies always seem to happen at the most inopportune times. If you don’t have the money to pay for expenses like car repairs, medical bills or the cost of living if you lose your job, you’ll probably end up putting them on a credit card. Rather than letting unplanned expenses put a dent in your finances, create an emergency fund to tide you over. Most experts recommend having at least six months’ salaries/wages saved up for this purpose.

4. Pay off Debt

Most of households have some form of debt. Whether your debt is in the form of credit cards, student loans, a mortgage or motor loans, it’s important to work hard to pay the balance off. At the very minimum, be sure to make your required monthly payments (you credit score will thank you) but you should also do your best to pay extra on the balance each month.

5. Save Aggressively

Set aside as much money to put into savings as possible always remember to “pay yourself first.” Try to save at least 20 present of your gross income. If that isn’t possible right now, do the best you can strive to deposit at least 10 percent into savings each month. If you get a raise or find a little extra room in your budget, use this to increase your contribution.

6. Initiate Automatic Deductions

Let’s face it putting extra money into saving or toward paying off debt can be difficult. Even when you desperately want to gain financial independence, it can be hard to resist the temptation of spending the money on something frivolous. Combat this problem by setting up automatic withdrawals from your checking account to your savings and loan accounts. When the money is taken out automatically, you don’t even have the option of making irresponsible spending decisions.

7. Invest Wisely

Supplement your income by making sound investments. Consult a trusted adviser to help you create an investment plan designed to fit your needs. While it’s important to have a savings account, you’ll also need to invest funds in stocks, bonds and other financial assets.

Achieving financial independence takes a great deal of hard work and, often, a long time, so try your best not to become discouraged. If at any point you find yourself veering off track, take the time the time to realign your strategy and pick up right where you left off.



Compiled by
CA. Pratik B. Satyuga


Highest 1 Year FD Rates (As on 01st November 2022) < Rs 2 Crore.

Institution 1 Year FD Rate
Yes Bank 6.25%
Indusind Bank 6.25%
RBL Finance Bank 6.50%
Jana Small Finance Bank 7.00%
Equitas Small Finance Bank 7.10%

Note : Senior Citizens would generally get 0.50% more than the above mentioned rates.

Post Office Deposit Rates (As on 01st November 2022).

Particulars Rate of Interest Maximum Deposit (Rs)
Post Office Saving Account 4.00% p.a. No Limit
National Saving Recurring Deposit Account 5.8% p.a. (QuarterlyCompounded) No Limit
National Saving Time Deposit Account 5.5% p.a. (Upto 3 Yrs) No Limit
Senior Citizen Saving Scheme Account (SCSS) 7.40% p.a. 15,00,000/- p.a.*
Public Provident Fund (PPF) 7.1% p.a. (Annually Compounded) 1,50,000/- p.a.
National Savings Certificates (NSC) 6.8% p.a. (Annually Compounded) No Limit
Kisan Vikas Patra (KVP) 6.9% p.a. (Annually Compounded) No Limit
Sukanya Samriddhi Accounts 7.6% p.a. (Annually Compounded) 1,50,000/- p.a.

*The Amount was mentioned as 1,50,000/- in the Previous Editions. Kindly read it as 15,00,000/-

Lowest Home loan Rates for Self Employed Professionals (As on 01st November 2022).

Institution Rate
HSBC Bank 7.35% onwards
Kotak Mahindra Bank 7.50% onwards
Indian Bank 7.90% onwards
Union Bank of India 8.25% onwards
HDFC Bank 8.60% onwards

Top Performing Mutual Funds (As on 01st November 2022).

Fund Name Current NAV 1 Year Returns
Invesco India Infra – Direct (G) 32.88 4.84%
Axis Small Cap Fund – Direct (G) 71.19 7.79%
Invesco India Infra –(G) 32.88 3.27%
Axis Small Cap Fund (G) 63.50 6.18%

Major Currency Rates (As on 01st November 2022).

Country In Rs. on 01/04/22 In Rs. on 01/10/22 In Rs. on 01/11/22 Change MoM (Rs) YTD Returns
United States of America (USA) – USD($) 75.54 81.63 82.65 1.25% 9.41%
United Kingdom (UK) – GBP (₤) 98.96 91.02 94.97 4.34% -4.03%
European Union (EU) – Euro (€) 83.05 79.90 81.66 2.20% -1.67%

Major Commodity Rates (As on 01st November 2022).

Commodity Rate on 01/04/22 Rate on 01/10/22 Rate on 01/11/22 Change MoM YTD Returns
Gold (MCX) – 10 Gms 51,290.00 50120.00 50840 1.44% -0.88%
Silver (MCX) – 1 Kg 66,820.00 57700.00 58295 1.03% -12.76%
Crude Oil (MCX) – 1 Unit (BBL) 7,726.00 8495.59 9187.45 8.14% 18.92%

Indian Indices

Index 1st April 2022 1st October 2022 1st November 2022 MoM Returns YTD Returns
Sensex (BSE) 59,276.69 57403.92 61065.58 6.38% 3.02%
Nifty 50 (NSE) 17,436.90 17077.95 18130.70 6.16% 3.98%
Bank Nifty 37,148.50 38419.15 41552.40 8.16% 11.85%

Global Indices

Index 1st April 2022 1st October 2022 1st November 2022 MoM Returns YTD Returns
Dow Jones (USA) 34,818.27 28855.25 32862.79 13.89% -5.62%
Nasdaq (USA) 14261.50 10659.01 11571.52 8.56% -18.86%

Disclaimer : Utmost care has been taken to present accurate figures. However, the reader is advised to verify the same and consult a Financial Advisor before taking any financial decision.

Payment Link for Publication on Sales :


Sr. No. Name Price
1 Export of Goods and Services & Supplies to & form Special economic zones under the GST Laws 60/-
2 Import of Goods and Services under the Goods & Services Tax Laws 50/-
3 Transitional Provision 50/-
4 MSTT Case Law Digest 2009-14 400/-
5 GST Referencer 2022-23 700/-
6 E Way Bill under GST 100/-
7 GST Refunds- Law, Procedure Practice (Practical Guide) 200/-


GSTPAM News Bulletin Committee for Year 2022-23


Ashit C. Shah
Sunil D. Joshi
Jt. Convenor

Aloke R. Singh
Jt. Convenor


The opinions and views expressed in this Bulletin are those of the contributors.
The Association does not necessarily concur with the opinions/views expressed in this Bulletin.