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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-2022

Part 1

Editorial
From the President
Roving Eye
GST Updates
GST on Smart Contract Transactions in India
Income Tax Implications of Hardship Compensation
ITC Eligibility on CSR Spends
माननीय राज्य जीएसटी आयुक्त यांना एडवोकेट किशोर लुल्ला सांगली यांचे कडून खुले पत्र....
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Speaker’s Forum
Representation & Response
Association News

Part 2

From the Courts
Gist of Advance Rulings
DGFT Update

Part 3

Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 23/2022 – Central Tax New Delhi, the 23rd November, 2022
NOTIFICATION No. 24/2022 – Central Tax New Delhi, the 23rd November, 2022
Notification No. 25/2022- Central Tax New Delhi, the 13th December, 2022
Instruction No. 04/2022-GST - F. No. CBEC-20/08/02/2020-GST / 1377-78
SGST Notification and Circulars
Trade Circular No. 12T of 2022 - No. JC(HQ-5)/GST/Recurrent SCN/22-23/ADM-8 B-74, Mumbai, Date: 17/11/2022
Trade Circular No. 14T of 2022. - No.: CST/JCSTHQ-5/Guidelines/ Tran Verification/B- 83, Mumbai, Dt. 25/11/2022.
Trade Circular No. 15T of 2022 - No. DC-1(A&R/GST/ MISC/2022/29/ADM-8 Mumbai, Date: 17/11/2022
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