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-2023

Part 1

Editorial
From the President
Roving Eye
GST Updates
GST Implications on Foreign Education Consultancies
Eye view on Judgment delivered by Hon’ble Supreme Court in case of M/s United Project & Others. Civil Appeal No(S) 1628 of 2023 dated 20/10/2023
Bird’s-eye view of GST Issues in Healthcare and Pharma Sector
Cross Examination
Under GST regime as all details are available in portal of GST department, authorities can very well verify as to whether after filing of GSTR-1 and GSTR-3B how much tax had been deposited by selling dealer
एका काल्पनिक जीएसटी अधिकाऱ्याचे मनोगत
Updates on Real Estate (Regulations & Development) Act, 2016
VAT Update
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. 12/2023- Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 13/2023- Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 14/2023- Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 15/2023-Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 16/2023-Central Tax (Rate) New Delhi, 19th October, 2023
Notification No. 17/2023-Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 18/2023-Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 19/2023-Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 20/2023-Central Tax (Rate) New Delhi, the 19th October, 2023
Notification No. 52/2023 – Central Tax New Delhi, dated the 26th October, 2023
Circular No. 202/14/2023-GST New Delhi, the 27th October, 2023 - F.No. 20/06/22/2023-GST-CBEC
Circular No. 203/15/2023-GST New Delhi, dated the 27th October, 2023 - F. No. 20/06/22/2023-GST-CBEC
Circular No. 204/16/2023-GST New Delhi, Dated the 27th October, 2023 - F. No. 20/06/22/2023-GST-CBEC
Circular No. 205/17/2023-GST North Block, New Delhi Date: 31st October, 2023 - F. No. CBIC-190354/195/2023-TO(TRU-II)
Circular No. 206/18/2023-GST North Block, New Delhi Dated the 31st October, 2023 - F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC
Notification No. 53/2023–Central Tax New Delhi, dated the 2nd November, 2023
SGST Notification and Circulars
Notification No. 47/2023—State Tax dated the 19th October 2023.
Notification No. 48/2023—State Tax dated the 16th October, 2023.
Notification No. 49/2023—State Tax dated the 16th October, 2023
Notification No. 50/2023—State Tax dated the 16th October, 2023.
Notification No. 51/2023—State Tax dated the 16th October, 2023.
Notification No. 11 /2023—State Tax (Rate) dated the 25th October, 2023.
Notification No. MGST-1023/C.R.53/Taxation-1. dated the 16th October, 2023.
Notification No. MGST-1023/C.R.56/Taxation-1. dated the 25th October, 2023.
Notification No.VAT-1523 /C.R.47 /Taxation-1. dated the 19th October, 2023.
Notification No. VAT-1523/CR-59/Taxation-1. dated the 7th November 2023.
Trade Circular No. 28T of 2023 NO.DC(A&R)3/VAT/Promoters&Bldrs Assen/ ADM Relief 06-10/ADM-8 Mumbai, dt. 10-11-2023
Go