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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 October-2023

Part 1

Editorial
From the President
Bidding Adieu to Hon’ble Shri P. G. Kadu
Roving Eye
GST Updates
GST on Construction Services where residential flats are allotted Free of Cost after Redevelopment
ITC reversal on Retention – Is it a tension ?
Time of Supply of Services – A Refresher and Certain Issues Part 2
Garnishee proceedings under section 79, by which petitioner’s bankers were directed to debit alleged tax dues is invalid
रबर तुटे पर्यंत ताणू नका
VAT Update
Service Tax Updates
Income Tax Update – Highlights on Recent Amendments
Do You Know?
Replies to Queries
Speaker’s Forum
Representation & Response
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 46/2023-Central Tax, New Delhi, the 18th September, 2023
Notification No. 47/2023- Central Tax New Delhi, dated the 25th September, 2023
Notification No. 48/2023 – Central Tax, New Delhi, dated the 29th September, 2023.
Notification No. 49/2023 – Central Tax, New Delhi, dated the 29th September, 2023
Notification No. 50/2023 – Central Tax, New Delhi, dated the 29th September, 2023
Notification No. 51/2023 – Central Tax, New Delhi, dated the 29th September, 2023
Notification No. 11/2023- Central Tax (Rate), New Delhi, dated the 29th September, 2023
NOTIFICATION No. 02/2023 – Integrated Tax, New Delhi, dated the 29th September, 2023.
NOTIFICATION No. 03/2023 – Integrated Tax, New Delhi, dated the 29th September, 2023
NOTIFICATION No. 04/2023 – Integrated Tax, New Delhi, dated the 29th September, 2023
MAHARASHTRA ORDINANCE No. VII OF 2023.
Trade Notice No. 27/2023, Dated: 25th September, 2023
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