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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 December-2021

Part 1

Editorial
From the President
GST Updates
Re-think: Time of Supply of Real Estate transactions
Detailed analysis and all we need to know about E-Way and documents to be carried while transporting Goods Bill under GST Law
Supply of Capital Goods: A Different Perspective
Refund of Tax paid on exempt service not hit by limitation period
जीएसटी सेट ऑफ साठीचे छाननी पॅरामीटर्स
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Important Judgments
Association News

Part 2

From the Courts
Gist of Advance Rulings
DGFT Update

Part 3

Notification No.37/2021 – Central Tax New Delhi, 01st December, 2021
Circular No. 167/23/2021- GST | Dated the 17th December, 2021 CBIC-190354/207/2021-TRU Section-CBEC
Notification No. 13/2021-State Tax (Rate) dated the 10th Novembe r, 2021
Notification No. 14/2021—State Tax (Rate) dated the 3rd Decembe r, 2021
Notification No. 15/2021—State Tax (Rate) dated the 3rd December , 2021
Notification No. 16/2021—State Tax (Rate) dated the 3rd December , 2021.
Notification No. 17/2021—State Tax (Rate) dated the 3rd December , 2021
Trade Circular No. 31T of 2021. – No. JC (HQ)-1/GST/2021/ADM-8 Dated 26th November, 2021
Trade Circular No. 32T of 2021. – No. JC (HQ)-1/GST/2021/ADM-8 Dated 26th November, 2021
New functionalities
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