Your value is

The Goods & Services Tax Practitioners’
Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra / STPAM)

GST Review December-2023

Part 1

Editorial

From the President

Roving Eye

Tribute to Shri. U.M. Loonawat

GST Updates

VAT changes after 16th September, 2016 – Void

Apex Court Backs Centre’s Decision to Abrogate Art 370

Some issues in Refund of unutilized ITC

Opportunity of hearing is mandatory even where no request is made

विकसन अधिकारांचे हस्तांतरण

Updates on Real Estate (Regulations & Development) Act, 2016

Service Tax Updates

Income Tax Update – Highlights on Recent Amendments

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. 53/2023– CENTRAL TAX New Delhi, dated the 2nd November, 2023

NOTIFICATION No. 54/2023- Central Tax New Delhi, dated the 17th November, 2023

Instruction No. 04/2023-GST New Delhi, dated the 23rd November 2023 F.No.20016/41/2023-CBIC

Instruction No. 05/2023-GST New Delhi, dated the 13th December 2023 F. No. CBIC-20004/3/2023-GST