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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 August-2023

Part 1

Editorial
From the President
Roving Eye
GST Updates
Online Information and Database Access or Retrieval Services
Place of Supply and Issues therein (Part 2: Domestic Services)
Bird’s-eye view of GST Issues in FMCG Sector
Action against supplier essential before seeking reversal of Mis-match ITC from recipient
जीएसटी कायद्यातील बदलांना देखील ७६ वर्षे लावणार का?
ઈમ્પોર્ટ ખરીદી ના પેમેન્ટને ૧૮૦ દિવસની સમય મર્યાદા લાગુ પડે ?
VAT Update
Service Tax Updates
Do You Know?
Speaker’s Forum
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments - Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 18/2023- CENTRAL TAX New Delhi, the 17th July, 2023
Notification No. 19/2023 – CENTRAL TAX New Delhi, the 17th July, 2023
Notification No. 20/2023 – CENTRAL TAX New Delhi, the 17th July, 2023
Notification No. 21/2023–CENTRAL TAX New Delhi, the 17th July, 202
Notification No. 22/2023 – CENTRAL TAX New Delhi, the 17th July, 2023
Notification No. 23/2023 – CENTRAL TAX New Delhi, dated the 17th July, 2023
Notification No. 24/2023 – CENTRAL TAX New Delhi, the 17th July, 2023
Notification No. 25/2023 – CENTRAL TAX New Delhi, dated the 17th July, 2023
Notification No. 26/2023 – CENTRAL TAX New Delhi, dated the 17th July, 2023
Notification No. 27/2023–Central Tax New Delhi, dated the 31st July, 2023
Notification No. 28/2023–Central Tax New Delhi, dated the 31st July, 2023
Notification No. 29/2023 – CENTRAL TAX New Delhi, dated the 31st July, 2023
Notification No. 30/2023–CENTRAL TAX New Delhi, dated the 31st July,2023
Notification No. 31/2023- Central Tax New Delhi, dated the 31st July, 2023
Notification No. 32/2023 – Central Tax New Delhi, dated the 31st July, 2023
Notification No. 33/2023 – Central Tax New Delhi, dated the 31st July, 2023
Notification No. 34/2023- Central Tax New Delhi, dated the 31st July, 2023
Notification No. 35 /2023-Central Tax New Delhi, dated the 31st July, 2023
Notification No. 36/2023- Central Tax New Delhi, dated the 4th August, 2023
Notification No. 37/2023 – Central Tax New Delhi, dated the 4th August, 2023
Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023
Notification No. 01/2023 – Integrated Tax New Delhi, dated the 31st July, 2023
Notification No. 06/2023- Central Tax (Rate) New Delhi, the 26 July, 2023
Notification No. 07/2023- Central Tax (Rate), New Delhi, the 26th July, 2023
Notification No. 08/2023- Central Tax (Rate) New Delhi, the 26th July, 2023
Notification No. 09/2023- Central Tax (Rate) New Delhi, dated 26th July, 2023
Notification No. 10/2023-Central Tax (Rate) New Delhi, the 26th July, 2023
Circular No. 192/04/2023-GST New Delhi, Dated the 17th July, 2023 - File No. CBIC-20001/5/2023-GST
Circular No. 193/05/2023-GST New Delhi, Dated the 17th July, 2023 - File No. CBIC-20001/5/2023-GST
Circular No. 194/06/2023-GST New Delhi, Dated the 17th July, 2023 - File No. CBIC-20001/5/2023-GST
Circular No. 195/07/2023-GST New Delhi, Dated the 17th July, 2023 - F. No. CBIC-20001/5/2023-GST
Circular No. 196/08/2023-GST New Delhi, Dated the 17th July, 2023 - F. No. CBIC-20001/5/2023-GST
Circular No. 197/09/2023- GST New Delhi, Dated the 17th July, 2023 - F. No. CBIC-20001/5/2023-GST
Circular No. 198/10/2023-GST New Delhi, Dated the 17th July, 2023 - F. No. CBIC-20001/5/2023-GST
Circular No. 199/11/2023-GST New Delhi, Dated the 17th July, 2023 - F. No. CBIC-20001/5/2023-GST
Circular No. 200/12/2023-GST North Block, New Delhi Dated the 1st August, 2023 - F. No. 190354/140/2023-TRU
Circular No. 201/13/2023-GST North Block, New Delhi, Dated the 1st August, 2023 F. No. 190354/133/2023-TRU
SGST Notification and Circulars
MAHARASHTRA ACT No. XXXII OF 2023
Order No. PWR-GST/2017/01/ADM-8/(II). dated 30th July, 2023.
ORDER No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8/(IV). dated 30th July, 2023
Trade Circular No. 20T of 2023 – No. JC (HQ)-5/GST/2023/Appeal/ADM-8 225 Dated 31/7/2023
Advisory: e-Invoice Exemption Declaration Functionality Now Available
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