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The Goods & Services Tax Practitioners’
Association of Maharashtra
(formerly known as The Sales Tax Practitioners’ Association of Maharashtra / STPAM)
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GST Review January-2023
Part 1
Editorial
From the President
Roving Eye
GST Updates
Bidding Adieu to Hon’ble Shri D. M. Thorat
Classification of Processing and Cold Storage Support Services Pertaining to Animal Based and Marine Foods Under GST
Margin Scheme in GST: An overview
Are payments made during search proceedings without issuing acknowledgement in Form DRC-04 voluntary?
जीएसटी परिषदेने कलम १६(२)(सी) काढून टाकावे
चुकीला माफी फक्त दोन वर्षासाठीच का ?
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Speaker’s Forum
Important Judgments
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. 27/2022- Central Tax, New Delhi, the 26th December, 2022
Notification No 01/2023-Central Tax, New Delhi, dated the 4th January, 2023
Notification No. 12/2022-Central Tax (Rate), New Delhi, the 30th December, 2022
Notification No. 13/2022-Central Tax (Rate) New Delhi, the 30th December, 2022
Notification No. 15/2022 -Central Tax (Rate), New Delhi, 30th December, 2022.
Circular No. 183/15/2022-GST New Delhi, Dated the 27th December, 2022- F. No. CBIC-20001/2/2022 - GST
Circular No. 184/16/2022-GST New Delhi, Dated the 27th December, 2022- F. No. CBIC-20001/2/2022 - GST
Circular No. 185/17/2022-GST New Delhi, Dated the 27th December, 2022- F. No. CBIC-20001/2/2022 - GST
Circular No. 186/18/2022-GST, New Delhi, Dated the 27th December, 2022- F. No. CBIC-20001/2/2022 - GST
Circular No. 187/19/2022-GST New Delhi, Dated the 27th December, 2022- F. No. CBIC-20001/2/2022 - GST
Circular No. 188/20/2022-GST New Delhi, Dated the 27th December, 2022- F. No. CBIC-20001/2/2022 - GST
SGST Notification and Circulars
Notification No. 24/2022-State Tax dated the 3rd January 2023.
Order No. JC-HQ-1/DC(A&R)-2/GST/Order/Area Juris-DC/2019/1/ADM- 8. dated 4th January, 2023.
Trade Circular No. 06 T of 2023. - No. JCST–HQ-7/Taxpayer Services Cell/2022-23/B-3 - Mumbai. Date.05/01/2023
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