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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 July-2023

Part 1

Editorial
From the Outgoing President
From the Incoming President
Roving Eye
GST Updates
The Mischievous Interpretation of Discounts as Consideration for Supply of Services under GST
Recovery under GST & Insolvency Bankruptcy Code
Demand of any tax, interest or penalty cannot be made only on basis of Form DRC-07
फेक इनवॉईस
वस्तु व सेवा कर क़ानून के तहत सम्मन का विश्लेषण -करदाता का उत्तरदायित्व और उसके अधिकार
એસટી માલસામાન અને સેવાઓનું મૂ યાંકન
VAT Update
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Association News

Part 2

GST Digest
From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments CGST NOTIFICATION AND CIRCULARS
Notification No. 14/2023- Central Tax New Delhi, the 19th June, 2023
Notification No. 15/2023 – CENTRAL TAX New Delhi, the 19th June, 2023
Notification No. 16/2023–CENTRAL TAX New Delhi, the 19th June, 2023
Notification No. 17/2023 – CENTRAL TAX New Delhi, the 27th June, 2023
Instruction No. 03/2023-GST New Delhi, dated 14th June, 2023
F. No. CBIC- 20006/15/2023-GST
SGST Notification and Circulars NOTIFICATION No. GST-1023/C.R. 17/Taxation-1. dated the 9th June 2023
50th Meeting of the GST Council 11th July, 2023
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