Skip to main content
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 November-2022

Part 1

Editorial
From the President
Roving Eye
GST Updates
Late Shri. P. V. Surte - A Tribute
Late Shri. R. S. Pathak - A Tribute
Interview – With the Counsel – Shri P. V. Surte - whose blood-count reveals only “Sales Tax”
Intricacies of Gst on Rebates Claimed under The Rodtep Scheme of The Foreign Trade Policy 2015-2020
Income Tax Appellate Tribunal Mumbai on The Taxability of Benami Transactions in a Bank Account
CJI Hon’ble Dhananjaya Y. Chandrachud as I see.
Crux of sections 15, 56, and 138 of Negotiable Instruments Act, 1881 [NI Act] emphasized by the Hon’ble Supreme Court of India
Can procedure evolved in Circular dated 15-11-2017 operate as delimiting condition on the applicability of statutory provisions?
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Replies to Queries
Association News

Part 2

GST Digest
From the Courts

Part 3

Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 21/2022 – Central Tax New Delhi the 21st October, 2022
Notification No. 22/2022 – Central Tax New Delhi, the 15th November, 2022
Circular No. 181/13/2022-GST New Delhi, Dated the 10th November, 2022 F. No. CBIC-20021/4/2022
Circular No. 182/14/2022-GST, Dated the 10th November, 2022 F. No. CBIC- 20021/04/2021-GST
SGST Notification and Circulars
Notification No. 18/2022—State Tax
Notification No. 19/2022—State Tax
Go