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Association of Maharashtra Office : 8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai-400 010 2nd Cover OFFICE BEARERS 2018-19 Seated (L to R) : S/Shri Dinesh Tambde, Vice-President; Pradip Kapadia, President, Raj Shah, Hon. Treasurer Standing (L to R) : S/Shri Aalok Mehta, Jt. Secretary; Sunil Khushalani, Jt. Secretary MANAGING COMMITTEE 2018-19 Seated (L to R) : S/Shri Sachin Gandhi, Past President; Mayur Parekh, Past President; Dinesh Tambde, Vice-President; Pradip Kapadia, President; Raj Shah, Hon. Treasurer; Pankaj Parekh, Past President. Standing (L to R) : S/ Shri Hemant Walkar, Pravin Shinde, Sunil Joshi, Amol Mane, Dattatray Phad, Ajay Talreja, Aalok Mehta, Hiral Shah, Dharmen Shah, Ashit Shah, Jatin Chheda, Dilip Nathani, Sunil Khushalani, Premal Gandhi, Vivekanand Rao, Aditya Seema Pradip, Aditya Surte, Mahesh Madkholkar, Vinod Mhaske. 68th Annual Report Sagacity, Service, Solidarity Leads to Success 68th ANNUAL REPORT (Report for the year 2018-19) GSTPAM The Goods & Services Tax Practitioners’ Association of Maharashtra Office : 8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai-400 010. Tel. : 2375 2267/68 Email : [email protected]• Website : www.gstpam.org Library : 1st Floor, 104, GST Bhavan, Mazgaon, Mumbai-400 010. Tel.: 2373 7153 Library : Suburban GST Bhavan, Ground Floor, A Wing, Bandra-Kurla Complex, Bandra (East), Mumbai-400 051 1 The Goods & Services Tax Practitioners’ Association of Maharashtra Sagacity, Service, Solidarity Leads to Success The Goods & Services Tax Practitioners’ Association of Maharashtra Office : 8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai-400 010. Tel. : 2375 2267/68 E-mail : [email protected] • Website : www.gstpam.org Library : 1st Floor, 104, GST Bhavan, Mazgaon, Mumbai-400 010. Tel.: 2373 7153 GSTPAM Library : Suburban GST Bhavan, Ground Floor, A Wing, Bandra-Kurla Complex, Bandra (East), Mumbai-400 051 Preponement of 68th Annual General Meeting NOTICE In Continuation of the 68th Annual General Meeting Notice dated 23rd April, 2019 all the Members are hereby informed that the time of the Annual General Meeting to be held on 19th July, 2019 is preponed and changed from 5.00 P.M to 3.00 P.M. The Venue and Agenda remain the same. Place : Mumbai Dated : 24th June, 2019 Aalok Mehta Sunil Khushalani Hon. Jt. Secretaries CONTENTS Notice ----------------------------------------- 3 Highlights of the Year --------------------- 4 Annual Report ------------------------------ 7 Auditor’s Report ---------------------------57 Balance Sheet -----------------------------59 Income & Expenditure A/c --------------62 Schedules-----------------------------------66 Annexures ----------------------------------78 Significant Accounting Policies --------92 2 68th Annual Report Sagacity, Service, Solidarity Leads to Success The Goods & Services Tax Practitioners’ Association of Maharashtra Office : 8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai - 400 010. Tel. : 2375 2267/68 E-mail : [email protected] • Website : www.gstpam.org Library : 1st Floor, 104, GST Bhavan, Mazgaon, Mumbai–400 010. Tel.: 2373 7153 GSTPAM Library : Suburban GST Bhavan, Ground Floor, A Wing, Bandra-Kurla Complex, Bandra (East), Mumbai–400 051. 68th Annual General Meeting NOTICE TO MEMBERS NOTICE is hereby given to all the members of the Association that the 68th ANNUAL GENERAL MEETING of the Members will be held on Friday 19th July, 2019 at 5.00 p.m. at the GSTPAM Association Library Hall, Room No.104, 1st Floor, GST Bhavan, Mazgaon, Mumbai–400010, to consider the following agenda :— AGENDA 1. To read and confirm the minutes of the last Annual General Meeting held on 20th July, 2018. 2. To receive and adopt the Audited Statement of Accounts of the Association, ‘Sales Tax/GST Review’ and ‘Books and Bulletin’ for the year ended 31st March, 2019 and the Balance Sheet as on that date and to receive and adopt the Annual Report of the Managing Committee for the year 2018-19. (A copy of the report and accounts would be sent separately). 3. To appoint an auditor for the year ending 31st March, 2020 and fix his honorarium. 4. To receive the report of the Chief Election Officer and declare the results of the Election. 5. To transact any other business that may be brought with the permission of the Chair. Place : Mumbai Aalok Mehta Dated : 23rd April, 2019 Sunil Khushalani Hon. Jt. Secretaries Resolution : Any member desiring to move any resolution, other than alterations in the Articles of the Constitution of The Goods & Services Tax Practitioners’ Association of Maharashtra, in the General Meeting, should send the same duly proposed by a member and seconded by another member so as to reach the office of Association, latest by 24th June, 2019. Note : Any member desiring to seek any information on the Accounts may do so at least 3 days in advance in writing so as to enable the committee to reply to the same to the satisfaction of the member concerned. 3 The Goods & Services Tax Practitioners’ Association of Maharashtra Sagacity, Service, Solidarity Leads to Success Highlights of the year 1. Our Association has been the only Tax Practicing Association appointed on Regional Advisory Board, CGST and Central Excise Zone-1 Mumbai with other Trade Organization. 2. Our Association has been taken on the Advisory Committee of Maharashtra Law University Mumbai. 3. Strong representations made to the Prime Ministers Office, GST Council, Hon’ble Finance Minister, India, Hon’ble Finance Minister, Maharashtra State; Hon’ble Commissioners of State and Central GST on various issues in implementation of GST. 4. Regularly making submissions and representations on various issues in VAT and GST Administration in several Service Cell Meetings held by the Hon’ble Commissioner of State GST and RAC Meetings held by the chief Commissioner CGST. 5. GSTPAM submitted representation and personally met Hon’ble Shri Piyush Goyal the then Finance Minister of India at Y. B. Chauhan Auditorium, Mumbai in an Interactive meeting held with the members of Trade, Industry & Professional Associations to discuss various issues under GST. 6. Continued the activity of WhatsApp group which has been formed with Hon’ble Commissioner of State GST and other Departmental Authorities wherein the day- to-day issues in filing of the returns are communicated to the group and which are further forwarded to the GSTN Portal IT committee. The restricted group also includes representatives from GSTPAM and one representative each from various districts in Maharashtra. 7. All forthcoming events and photos were uploaded on GSTPAM Facebook Page which is having more than 3948 followers. 8. 253 Videos of Presentation made by the Learned Faculties at various seminars, events organized by GSTPAM were uploaded on GSTPAM YouTube Channel. 9. Live Webcast of various 9 Study Circle Meetings/4 Mega Guidance Cell Meetings across all the districts of Maharashtra. 10. This year 4 webinars were conducted on various Topics under Direct and Indirect Taxes. 11. Topic-wise and Industry-wise 5 Short Publications on GST were Published. 4 68th Annual Report Sagacity, Service, Solidarity Leads to Success 12. 21 sessions of Intensive Study Circle Meetings were conducted during the year. 13. Sales Tax Review was renamed as GST Review and effective use of the same was made for communication with the GST Department and business community. 14. Regularly Monthly Publication of GSTPAM News Bulletin for Members containing Circulars, Short Notes on Tribunal Judgment, Important Judgments on Income Tax and Allied Laws, use of Excel for office use and other information regarding programmes organised by the Association, Renewal of Membership etc. 15. 4 Mega Guidance Cell meetings at Mazgaon Library by Department Authorities. 16. Workshop on GST with Brains’ Trust Session jointly organised with AIFTP (WZ), CTC, BCAS, MCTC and WIRC of ICAI with 231 delegates and Live Streaming with 91 Participants. 17. 43rd Residential Refresher Course at Hotel Accord Puducherry with 126 participants. The delegates had a unique experience of meeting and interacting with Hon’ble Chief Minister of Puducherry Shri Narayanasamy. 18. 18th International Study Tour at South Africa with a Record 79 Participants conducted, organised and operated by Gem Tours and Travels. 19. 13 Outstation seminars held at various districts of Maharashtra during the year. 20. Coaching Class & Mock Tribunal with record 149 participants held for the benefit of new as well as experienced members with a view to explain the basics of GST, VAT, CST and Profession tax. 21. Half Day Seminar on GST on 17th October, 2018 at Mysore Association Auditorium, Matunga (E) with record 374 participants. 22. Full day seminar on 5th April, 2019 at Swantantrya Veer Savarkar Auditorium, Dadar with record number of 517 Participants which was inaugurated by Principal Chief Commissioner CGST Smt. Sungita Sharma. 23. Half day Seminar on GST on 23rd April, 2019 at Mazgaon Library with 143 Participants. 24. Workshop of GST conducted at Mazgaon Library on 28th, 30th August, 2018 and 4th September, 2018. 25. 2 day NRRC was organized at Thane which was inaugurated by Hon Justice of High Court, Mumbai Shri Abhay S. Oka. 26. Triangular Box Cricket Tournament was conducted at Kandivali jointly with CTC & MCTC, wherein Team MCTC won the Tournament. 5 The Goods & Services Tax Practitioners’ Association of Maharashtra Sagacity, Service, Solidarity Leads to Success 27. Musical Program on ‘Sham-e-Gazal’ organized on the occasion of Diwali Get- together and Foundation Day of the Association and on this occasion Past President from 2010-2011 onwards and Editors
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