The Maharashtra Goods and Services Tax Act, 2017

The Maharashtra Goods and Services Tax Act, 2017

The Maharashtra Goods and Services Tax Act, 2017

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
06-01-2017	Distribution of Provisional Log in Id and Passwords as provided by the GST to the existing dealers for enabling them to Log-on the GST Common Portal for GST enrolment.	null
27-02-2017	Last date for Disabling Provisional Id of non-Compliant Phase 1 and Phase 2 dealers	null
04-03-2017	Corrigendum to Trade Circular 5 T of 2017 dt.27-02-2017 and release of phase 3 of GST Enrollment.	null
08-03-2017	Extension of dates for disabling provisional Login Id and Access Token of Phase 1 and Phase 2 dealers.	null
25-04-2017	Distribution of GST Provisional Id and Access Token of Phase 4 dealers.	null
30-05-2017	Distrubution of GST Provisional Id and Access Token of Phase 5 dealers	null
11-06-2017	Distribution of GST Provisional Id and Access Token of Phase 15 taxpayers.	null
23-06-2017	Maharashatra Goods and Service Tax Rules ,2017 with regards to Registration and Composition.	null
23-06-2017	Reopening of GST Portal for Migration of existing taxpayers and New Registration under GST Act and availability of GST Registration and Migration services through Aaple Sarkars Services Centers	null
23-06-2017	Registration under GST Act	null
24-06-2017	Setting up Help Desk and facilitation centers for registration under GST Act	null
27-06-2017	Distribution of GST Provisional Id and Access Token of phase 6 dealers.	null
06-07-2017	Setting up GST Guidance Cell for resolving queries /difficulties regarding GST.	null
07-07-2017	Tax Deduction at Source as per section 51 of Goods and Services Act, 2017 and procedure to be followed by Departments or establishments of State Government, Local Authority, Governmental agencies.	null
07-07-2017	Distribution of GST Provisional Id and Access Token of phase 7 dealers.	null
10-07-2017	Submission of Bond / Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.	null
13-07-2017	Designation of Officers under Maharashtra Goods and Services Act, 2017.	null
15-07-2017	Advisory to trade for issues related to GST Migration and New Registrations.	null
21-07-2017	Distribution of GST Provisional Id and Access Token of phase 8 dealers.	null
03-08-2017	Grant of refunds of the amount deposited by way of security deposit at the time of Voluntary Registration under MVAT Act, 2002 in cases of deemed cancelled registrations.	null
11-08-2017	Distribution of GST provisional Id and Access Token of Phase 9 dealers.	null
18-08-2017	Distribution of GST Provisional Id and Access Token of phase 10 dealers.	null
24-08-2017	Identifying dealers who are effecting sale of non-GST goods after 01/07/2017	null
27-08-2017	Issue related to classification and GST rate on lottery tickets-regarding	NULL
04-09-2017	Distribution of GST Provisional Id and Access Token of Phase 11 dealers.	null
19-09-2017	Distribution of GST Provisional Id and Access Token of Phase 12 dealers.	null
25-09-2017	Particulars to be displayed on the Board and Penalty provisions for non-compliance.	null
09-10-2017	GST refund to UN Agencies and Diplomatic Authorities	null
13-10-2017	Distribution of GST Provisional Id and Access Token of Phase 14 dealers.	null
20-10-2017	Clarification on taxability of printing contracts.	NULL
26-10-2017	Seeks to clarify the applicability of GST on the superior kerosene oil SKO retained for the manufacture of Linear Alkyl Benzene LAB.	NULL
27-10-2017	Clarification of classification of cut pieces of fabric under GST.	NULL
15-11-2017	Clarifications regarding applicability of GST and availability of ITC in respect of certain services.	NULL
20-11-2017	Clarification on taxability of custom milling of paddy.	NULL
22-11-2017	Issue related to classification and GST rate on Terracotta idols- regarding	NULL
28-11-2017	Manual filing and processing of refund claims in respect of Zero rated supplies.	null
07-12-2017	Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.	null
11-12-2017	Clarification regarding Manual filing and processing of refund claims in respect of Zero-rated supplies.	null
26-12-2017	Distribution of GST Provisional Id and Access Token of Phase 16 Taxpayers	null
29-12-2017	Go Live of MAHAGST Website on 26-12-2017.	null
30-12-2017	Distribution of GST Provisional ID and Access Token for phase 17 Taxpayers.	null
01-01-2018	Manual filing and processing of claim of refund of excess balance in electronic cash ledger.	null
04-01-2018	Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.-reg.	null
08-01-2018	Clarifications regarding GST on College Hostel Mess Fees.	null
18-01-2018	Corrigendum to Circular No. 28/02/2018-GST dated o8t January 2018 issued vide F.No. 354/03/2018 - reg.	null
25-01-2018	Seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.	null
25-01-2018	Clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .	null
12-02-2018	Clarifications regarding GST in respect of certain services.	null
21-02-2018	Manual filing and processing of claim of refund of inverted tax structure and deemed exports.	null
28-02-2018	Online submission of Letter of Undertaking for zero-rated supply without payment of Integrated Tax under IGST Act	null
01-03-2018	Clarification regarding GST in respect of certain services.	null
03-04-2018	Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the GST portal.	null
23-04-2018	Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances (E-way Bill).	null
02-05-2018	Issue related to taxability of 'tenancy rights' under GST- Regarding.	null
02-06-2018	Clarifications on issues related to refund.	null
31-07-2018	Announcement of Special Campaign for GST Migration Pending cases.	null
31-07-2018	Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).	null
09-08-2018	Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 GST rate.	null
09-08-2018	Clarification regarding applicability of GST rates on various goods and services.	null
09-08-2018	Clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products.	null
10-08-2018	Taxability of services provided by Industrial Training Institutes (ITI) .	null
13-08-2018	Publishing the list of Taxpayers communicated to GSTN for IT redressal.	null
20-08-2018	Announcement of Special Campaign for GST Migration Pending cases.	null
01-09-2018	Processing of final refund under the GST.	null
08-10-2018	Extension of Special Campaign for GST Migration Pending cases.	null
24-10-2018	Providing various e-Filing facility to Taxpayers for smooth GST Compliance	null
14-11-2018	Processing of refund under the GST	null
15-11-2018	Clarification on certain issues related to refund	null
03-12-2018	Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018.	null
03-12-2018	Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 14 T of 2018 dated 23.04.2018 and 35 T of 2018 dated 03.12.2018.	null
31-12-2018	Clarification regarding GST rates & classification (goods).	NULL
31-12-2018	Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals	NULL
31-12-2018	To clarify the procedure in respect of return of time expired drugs or medicines.	null
31-12-2018	Clarifications on refund related issues	null
31-12-2018	Clarification on creation issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the MGST Act; rate of tax in case of debit notes/credit notes issued under section 142(2) of the MGST Act; applicability of notification No. 50/2018-State Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST	null
31-12-2018	Scope of Principal-agent relationship in the context of Schedule I of the MGST Act	null
31-12-2018	Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.	null
31-12-2018	Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.	null
31-12-2018	Scope of principal and agent relationship under Schedule I of MGST Act, 2017 in the context of del-credre agent	null
31-12-2018	Denial of composition option by tax authorities and effective date thereof....	null
31-12-2018	Clarification on refund related issues	null
31-12-2018	Clarification on export of services under GST	null
31-12-2018	Clarification regarding GST rates & classification (goods)	null
31-12-2018	Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals	null
01-01-2019	Applicability of GST on various programmes conducted by Indian Institute of managements (IIMs).	null
01-01-2019	Clarification on GST rate applicable on supply of food and beverage services by educational institution.	null
01-01-2019	Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).	null
01-01-2019	Classification on issue of classification of service of printing of picture covered under 998386.	null
01-01-2019	GST on Services of Business Facilitator (BF) or a Business Corrospondent (BC) to Banking Company.	null
01-01-2019	Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs)	null
01-01-2019	Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)	null
01-01-2019	Clarification on issue of classification of service of printing of pictures covered under 998986.	null
01-01-2019	Clarification on GST rate applicable on supply of food and beverage services by educational institution	null
01-01-2019	GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.	null
07-05-2019	Providing Information regarding Casual Taxable person CTP and Non-Resident Taxable Person NRTP.	null
07-05-2019	Deemed adoption of certain Circulars issued by CBIC	null
08-05-2019	Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019.	null
08-05-2019	Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019.	null
15-05-2019	Extension of due date for submission of Form for One time option to pay tax in respect of ongoing projects from 10th May 2019 to 20th May 2019.	null
17-05-2019	GST applicability on Seed Certification Tags-reg.	null
17-05-2019	GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017-State Tax (Rate)Sr. No.41 Dated 29.06.2017-reg.	null
17-05-2019	GST on Construction of "Affordable Residental Apartment" in Mumbai Metropolitan Region.	null
17-05-2019	Levy of GST on Priority Sector Lending Certificates (PSLC) regarding	null
17-05-2019	Changes in Circulars issued earlier under the MGST Act, 2017 Reg.	null
17-05-2019	Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 Reg.	null
17-05-2019	Compliance of rule 46(n) of the MGST Rules, 2017 while issuing invoices in case of inter- State supply Reg.	null
17-05-2019	Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 Reg.	null
17-05-2019	Clarification on various doubts related to treatment of sales promotion schemes under GST - Reg.	null
17-05-2019	Nature of Supply of Priority Sector Lending Certificates (PSLC) regarding	null
17-05-2019	Clarifications on refund related issues under GST Reg.	null
17-05-2019	Verification of applications for grant of new registration Reg.	null
17-05-2019	Clarification in respect of transfer of input tax credit in case of death of sole proprietor Reg.	null
17-05-2019	Clarification in respect of utilization of input tax credit under GST Reg.	null
17-05-2019	Clarification regarding exercise of option to pay tax under notification No. 2/2019- ST(R) dt 07.03.2019 Reg.	null
17-05-2019	GST on construction of "Affordable Residential Apartments" in Mumbai Metropolitan Region.	null
17-05-2019	Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-State Tax dated 23. 04.2019 Reg.	null
17-05-2019	GST applicability on Seed Certification Tags-reg.	null
17-05-2019	GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 State Tax (R) Sr. No.41 dated 29.06.2017 -reg.	null
28-06-2019	Clarification regarding applicability of GST on additional / penal interest reg.	null
22-07-2019	Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members- reg.	null
07-08-2019	Reimbursement of SGST applicable on tickets of Super 30 movie.	null
07-08-2019	Reimbursement of SGST applicable on tickets of Super 30 movie	null
16-08-2019	Documents required to be uploaded for grant Registration.	null
26-08-2019	Submission of correct return under GST.	null
13-09-2019	Reimbursement of SGST applicable on tickets of Mission Mangal movie.	null
18-09-2019	Reimbursement of SGST applicable on tickets of MISSION MANGAL Movie.	null
11-10-2019	Clarification regarding GST rates & classification (goods)-reg.	null
11-10-2019	Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both reg.	null
11-10-2019	"Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India reg."	null
11-10-2019	Clarification on the effective date of explanation inserted in notification No.11/2017- CTR dated 28.06.2017, Sr. No. 3(vi) -reg.	null
19-10-2019	Verification of TRAN-1 credits	null
21-11-2019	Participation of Taxpayers and GST Practitioners in user Acceptance Testing of New Returns Offline Tool and online version of Form GST ANX-1 and Form GST ANX-2	null
22-11-2019	Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.	null
06-02-2020	Reimbursement of SGST applicable on tickets of Movies.	null
19-03-2020	Standard Operating Procedure (SOP) to be followed by exporters.	null
26-05-2020	Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.	null
02-06-2020	Corrigendum to Trade Circular 09T of 2020 dated 26.05.2020.	null
06-10-2020	Clarification in respect of levy of GST on Directors remuneration.	null
16-10-2020	Administrative instructions for recovery of interest on net cash tax liability w.e.f. 1st July 2017.	null
12-12-2020	General procedure for GST Audit under section 65 of the MGST Act 2017.	null
12-01-2021	Quarterly Return Monthly Payment Scheme- Reg.	null
12-01-2021	Waiver from recording of UIN on the invoices for the months of April 2020 to march 2021 - Regarding.	null
12-01-2021	Withdrawal of Trade Circular 39T of 2019 dt 05th July 2019	null
12-01-2021	Clarification relating to application of Sub-rule (4) of rule 36 of the MGST Rules, 2017 for the months of February, 2020-reg.	null
06-02-2021	Reimbursement of SGST applicable on tickets of Movies.	null
07-02-2021	Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.	null
15-03-2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020.	null
21-03-2021	Discontinuance of issuing Identification certificate to units under Package Scheme of Incentive for the Eligibility Period starting from 01/07/2017	null
23-04-2021	Clarification on refund related issues.	null
15-06-2021	Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the MGST Act, 2017 and rule 23 of the MGST Rules,2017-reg	null
02-07-2021	GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS.	null
02-07-2021	GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.	null
02-07-2021	Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination).	null
02-07-2021	Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis.	null
02-07-2021	Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.	null
02-07-2021	Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).	null
02-07-2021	Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)	null
02-07-2021	Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis	null
02-07-2021	GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them	null
02-07-2021	Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System	null
09-07-2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 30th March, 2020.	null
09-07-2021	Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017- regarding.	null
21-07-2021	GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS	null
03-08-2021	Clarification regarding extension of limitation under GST Law in terms of Honble Supreme Courts Order dated 27.04.2021	null
24-09-2021	Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-State Tax dated 7th September, 2021.	null
28-09-2021	Clarification on doubts related to scope of Intermediary	null
28-09-2021	Clarification in respect of certain GST related issues	null
28-09-2021	Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017	null
07-10-2021	Clarification in respect of refund of tax specified in section 77(1) of the MGST Act and section 19(1) of the IGST Act.	null
25-10-2021	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknowreg.	null
25-10-2021	Clarifications regarding applicable GST rates & exemptions on certain services.	null
25-10-2021	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknowreg.	null
25-10-2021	Clarifications regarding applicable GST rates & exemptions on certain services.	null
26-11-2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 30 March, 2020.	null
26-11-2021	Clarification on certain refund related issues	null
31-12-2021	GST on service supplied by restaurants through e-commerce operators reg.	null
31-12-2021	GST on service supplied by restaurants through e-commerce operators reg.	null
22-07-2022	Clarification on various issue pertaining to GST	null
22-07-2022	Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1	null
22-07-2022	Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.	null
22-07-2022	Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.	null
22-07-2022	Manner of filing refund of unutilized ITC on account of export of electricity.	null
22-07-2022	Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.	null
26-07-2022	Placing draft FORM GSTR-3B document in public domain for seeking inputs or suggestions of the stakeholders	null
10-08-2022	Clarifications regarding applicable GST rates & exemptions on certain services-reg.	null
10-08-2022	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th -29th June, 2022 at Chandigarh-reg.	null
10-08-2022	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th 29th June, 2022 at Chandigarh	null
10-08-2022	Clarifications regarding applicable GST rates & exemptions on certain services.	null
17-09-2022	DISTRIBUTION OF GST PROVISIONAL ID AND ACCESS TOKEN OF PHASE 13 DEALERS.	null
26-09-2022	Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Honble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd	null
17-11-2022	Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the State authorities against a taxpayer assigned to Centre and vice versa.	null
24-11-2022	Clarification on refund related issues.	null
25-11-2022	Guidelines for verifying the Transitional Credit in light of the order of the Honble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022	null
12-12-2022	GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law.	null
27-12-2022	Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for F.Y. 2017-18 and 2018-19.	null
03-01-2023	Prescribing manner of filing an application for refund by unregistered persons.	null
03-01-2023	Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016.	null
05-01-2023	Tax payer Service Cell meetings with Associations of Trade, Industry and Professionals- reg.	null
19-01-2023	Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022.	null
19-01-2023	Clarifications regarding applicability of GST on certain service.	null
19-01-2023	Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022.	null
19-01-2023	Clarifications regarding applicability of GST on certain service.	null
05-04-2023	Clarification regarding GST rate and classification of 'Rab' based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023.	null
05-04-2023	Clarification regarding GST rate and classification of 'Rab' based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023.	null
03-05-2023	Generation and quoting of Document Reference Number (RFN) on communication/document pertaining to search and inspection received by the officers of the State Goods and Services Tax Department-reg.	null
11-06-2023	Clarification relating to export of services sub-clause (iv) of the Section 2 (6) of the IGST Act 2017	null
11-06-2023	Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST	null
21-07-2023	Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period	null
21-07-2023	Clarification on issue pertaining to e-invoice	null
21-07-2023	Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.	null
21-07-2023	Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021	null
21-07-2023	Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction	null
21-07-2023	Clarification on taxability of share capital held in subsidiary company by the parent company	null
21-07-2023	Clarification on refund-related issues	null
21-07-2023	Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons	null
31-07-2023	Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal reg.	null
11-08-2023	Clarification regarding GST rates and classification of certain goods based on the recommendation of the GST Council in its 50th meeting held on 11th July, 2023-reg.	null
11-08-2023	Clarification regarding applicability of GST on certain services- reg.	null
11-08-2023	Clarification regarding applicability of GST on certain services- reg.	null
06-11-2023	Clarification regarding determination of place of supply in various cases	null
08-11-2023	Clarification regarding GST rates and classification of certain goods based on the recommendation of the GST Council in its 50th meeting held on 11th July, 2023-reg.	null
10-11-2023	Clarification regarding GST rate on imitation zari thread or yarn.	null
10-11-2023	Clarifications regarding applicability of GST on certain services.	null
10-11-2023	Clarification regarding GST rate on imitation zari thread or yarn	null
10-11-2023	Clarifications regarding applicability of GST on certain services	null
29-01-2024	Reimbursement of SGST applicable on tickets of movies.	null
07-04-2024	Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No.04/2024-State Tax dated 21.02.2024-reg.	null
07-04-2024	Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons-Reg.	null
07-04-2024	Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit-Reg.	null
07-04-2024	Clarification on time limit under Section 16(4) of MGST Act, 2017 in respect of RCM supplies received from unregistered persons.-reg.	null
07-04-2024	Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the MGST Act, 2017 by the suppliers-reg.	null
07-04-2024	Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Trade Circular No. 15T of2023- dated 21.07.2023	null
07-04-2024	Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company-reg.	null
07-04-2024	Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value-reg.	null
07-04-2024	Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle-reg.	null
07-04-2024	Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement-reg.	null
07-04-2024	Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person-reg.	null
07-04-2024	Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the MGST Act, 2017-reg.	null
07-04-2024	Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg.	null
07-04-2024	Clarification on time of supply of services of spectrum usage and other similar services under GST-reg.	null
07-04-2024	Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model-reg.	null
04-07-2024	Reduction of Government Litigation fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court-reg.	null
02-08-2024	Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.	null
02-08-2024	Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports reg.	null
02-08-2024	Processing of refund applications filed by Canteen Stores Department (CSD) - regarding	null
11-08-2024	Regarding offline processing of GST audit in cases of FY 2020-21-reg.	null
13-08-2024	Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.	null
29-08-2024	Clarifications regarding applicability of GST on certain services - reg.	null
29-08-2024	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST council in its 53rd meeting held on 22nd June, 2024, at New delhi - reg.	null
29-08-2024	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST council in its 53rd meeting held on 22nd June, 2024, at New delhi - reg.	null
29-08-2024	Clarifications regarding applicability of GST on certain services - reg.	null
01-10-2024	Clarification in respect of advertising services provided to foreign clientsreg.	null
01-10-2024	Clarification on availability of input tax credit in respect of demo vehicles-reg.	null
01-10-2024	Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India-reg.	null
01-10-2024	Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess -regarding.	null
19-11-2024	Clarifications regarding applicability of GST on certain services-reg.	null
19-11-2024	Clarifications regarding applicability of GST on certain services-reg.	null
25-11-2024	Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.	null
25-11-2024	Clarification of various doubts related to Section 128A of the CGST Act, 2017.	null
20-01-2025	Clarification regarding_ GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 September, 2024, at New Delhi -reg	null
20-01-2025	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi -reg.
20-01-2025	Clarification regarding the scope of as is / as is, where is basis mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings.	null
20-01-2025	Clarification regarding the scope of "as is / as is, where is basis" mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings.	null
21-01-2025	Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Maharashtra Goods and Services Tax Act, 2017 are supplied through their platform -reg.	null
21-01-2025	Clarification on availability of input tax credit as per clause (b) of subsection (2) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract-reg.	null
21-01-2025	Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients-reg.	null
21-01-2025	Clarification on various issues pertaining to GST treatment of vouchers - reg.	null
28-02-2025	Clarification regarding applicability of GST on certain services-reg.	null
28-02-2025	Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer-reg.	null
28-02-2025	Clarifications regarding applicability of GST on certain services reg.	null
28-02-2025	Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer - reg.	null
03-03-2025	Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C.	null
04-03-2025	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST council in its 55th meeting held on 21st December, 2024, at Jaisalmer-reg.	null
11-04-2025	Various issues related to availment of benefit of Section 128A of the MGST Act, 2017-reg.	null

The Maharashtra Goods and Services Tax Act, 2017

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
17-02-2017	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting dt.21.12.2024	NULL
29-06-2017	Effect date to Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.	null
29-06-2017	Notification No.10/2017-State Tax -2nd Amendment to MGST Rules 26 of 2017.	null
29-06-2017	Notification No.07/2017-State Tax - Amendment to MGST Rules 3,6,10,13,19,21,24,26 of 2017.	null
29-06-2017	MGST Tax Rate Notification for Goods dated 29/06/2017.	null
29-06-2017	MGST Tax Rate Notification for Goods- Exemption dated 29/06/2017.	NULL
29-06-2017	MGST Tax rate Notification Concessional on certain goods used in petroleum operations dated 29/06/2017.	NULL
29-06-2017	MGST Tax Rate Notification revers Charge on certain specified supplies of Goods dated 29/06/2017.	NULL
29-06-2017	MGST Tax Rate Notification refund of unutilised input tax credit for Goods dated 29/06/2017.	NULL
29-06-2017	MGST Tax Rate Notification for Goods claim a refund of 50 of applicable state tax dated 29/06/2017	NULL
29-06-2017	MGST Tax Rate Notification to exempts state GST on supplies made by CSD to Unit Run Canteens and to authorized customers dated 29/06/2017.	NULL
29-06-2017	MGST Tax Rate Notification to exempts intra-State purchases (up to 5,000 per day) by registered persons from unregistered suppliers from state GST under reverse charge dated 29/06/2017.	NULL
29-06-2017	MGST Tax Rate Notification to exempts intra-State purchases by TDS deductors (under section 51) from unregistered suppliers, provided they're registered only under TDS provisions dated 29/06/2017.	null
29-06-2017	MGST Tax Rate Notification to exempts second-hand goods dealers from paying state GST under reverse charge when buying from unregistered suppliers, if tax is paid on margin dated 29/06/2017.	null`
29-06-2017	MGST Tax Rate Notification for Services dated 29/06/2017.	null
29-06-2017	MGST Tax rate Exemption Notification for Services dated 29/06/2017.	NULL
29-06-2017	MGST Tax Rate Notification Reverse charge mechanism for Services dated 29/06/2017.	NULL
29-06-2017	To declare that certain functions performed by the government in relation to Panchayat duties under Article 243G are neither considered supply of goods nor services and hence are not taxable under MGST dated 29/06/2017.	null
29-06-2017	MGST Tax Rate Notification for Services refund of unutilised input tax credit dated 29/06/2017.	NULL
29-06-2017	To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them dated 29/06/2017.	NULL
29-06-2017	To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator dated 29/06/2017.	null
01-07-2017	Corrigendum to notification No.1/2017-State Tax (Rate), dated the 29th June, 2017	null
01-07-2017	Reduce the rate of fertilisers from 6 to 2.5	NULL
04-07-2017	Notification No.15/2017-State Tax -3rd Amendment to MGST Rules 44,96,117,119,138 of 2017.	null
11-07-2017	Corrigendum to Notification No.2/2017-State Tax (Rate), dated the 29th June, 2017	null
27-07-2017	Corrigendum to Notification No.1/2017-State Tax (Rate), dated the 29th June, 2017	null
27-07-2017	Corrigendum to Notification No.2/2017-State Tax (Rate), dated the 29th June, 2017	null
27-07-2017	Notification No.17/2017-State Tax -4th Amendment to MGST Rules 24,34,46,61,83,89 of 2017.	null
17-08-2017	Notification No. 22/2017-State Tax -5th Amendment to MGST Rules 3,17,40,44,61,87,103 of 2017.	null
17-08-2017	GST-Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.	null
18-08-2017	Reduction MGST rate on specified parts of Tractors	NULL
22-08-2017	Amends Notification No. 11/2017-State Tax (Rate) to reduce MGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6	NULL
22-08-2017	Amends Notification No. 12/2017-State Tax (Rate)) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP	NULL
22-08-2017	Amends notification No. 13/2017-State Tax (Rate) dated 29.06.2017 to amend RCM provisions for GTA and to insert explanation for LLP	NULL
22-08-2017	Amends Notification No. 17/2017-State Tax (Rate) dated 29.06.2017 to make electronic commerce operator responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.	NULL
30-08-2017	Notification No. 25/2017-State Tax -6th Amendment to MGST Rules 117,122,123,124,125,126,137,138 of 2017.	null
05-09-2017	Extension of due date for submission of GSTR-1, GSTR-2 and GSTR-3 for the month of July and August 2017	null
07-09-2017	Waiver of late fee for all the Registered persons who have not filed GSTR-3B within due date for the month of July 2017	null
13-09-2017	GST-Extension of time limit for submission of return in FORM-GSTR-6 by Input Service Distributor for the month of July 2017	null
13-09-2017	GST-Extension of time limit for submission of return in FORM-GSTR-1, 2, and 3 for the month of July 2017	null
18-09-2017	Exemption to casual taxable person making inter-state supply of notified handicraft goods from obtaining registration under MGST Act.	null
21-09-2017	Notification No. 34/2017-State Tax MGST (7th Amendment) Rules 3,120,127,138 of 2017	null
21-09-2017	Appointment of date for section 51 relating to TDS by Govt. Local bodies etc.	null
25-09-2017	Reduce Rate of Tax on specified supplies of Works Contract Services	NULL
25-09-2017	Exempt right to admission to the events organised under FIFA U-17 World Cup 2017	NULL
25-09-2017	Exempts supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd	NULL
25-09-2017	Amendments in the notification No.1/2017-State Tax (Rate) dated 29.06.2017 - Amendment in rate to give effect to GST Council decisions regarding GST rates	NULL
25-09-2017	Amendments in the Notification No.2/2017-State Tax (Rate) dated 29.06.2017 - To give effect to GST Council decisions regarding GST exemption	NULL
25-09-2017	Amendments in the notification No.5/2017-State Tax (Rate) dated 29.06.2017 - Restriction of refund on Corduroy Fabrics	NULL
27-09-2017	Corrigendum to Notification No.13/2017-State Tax (Rate), dated the 29th June, 2017	null
07-10-2017	Corrigendum to Notification No.1/2017-State Tax (Rate), dated the 29th June, 2017	null
07-10-2017	Specifying condition and Safeguards for LUT in place of Bond for export.	null
07-10-2017	Notification No. 36/2017-State Tax MGST (8th Amendment) Rules 24,118,119,120,120A of 2017	null
07-10-2017	Exempting supply of services associated with transit cargo to Nepal and Bhutan	NULL
13-10-2017	Amendment to Notification No. 8-2017 dated 29th June 2017 Composition TO increased from Rs. 75 Lakh to Rs. 1Cr.	null
13-10-2017	Notification No. 45/2017-State Tax -9th Amendment to MGST Rules 3,46,54,62 of 2017.	null
13-10-2017	Extension of time limit for filing of FORM GST ITC-01.	null
13-10-2017	Extension of time limit for filing of FORM GSTR-6.	null
13-10-2017	Extension of time limit for filing of FORM GSTR-5A.	null
13-10-2017	Extension of time limit for filing of FORM GSTR-4.	null
13-10-2017	Time for supply in case of goods below Rs. 1.5 Cr (1)	null
13-10-2017	Cross-empowerment of CGST officers	null
13-10-2017	Addition to notified handicraft goods	null
13-10-2017	Amends Notification No. 11/2017-State Tax (Rate) dated 29.06.2017- Rate for supply of services under MGST Act	NULL
13-10-2017	Amends Notification No. 12/2017 -State Tax (Rate) dated 29.06.2017 - Exemptions on supply of services under MGST Act	NULL
13-10-2017	Amends notification No. 13/2017-State Tax (Rate) dated 29.06.2017regarding services provided by Overseeing Committee members to RBI under RCM	NULL
13-10-2017	Amendment to Notification No. 1/2017-State Tax (Rate) dated 29.06.2017 to give effect to recent GST Council decision	NULL
13-10-2017	Amends notification No. 2/2017-State Tax (Rate) dated 29.06.2017 - Exempts goods notified under section 11 (1) of the MGST Act	NULL
13-10-2017	Amends notification No. 4/2017-State Tax (Rate) dated 29.06.2017 - Reverse charge on certain specified supplies of goods under section 9 (3) of the MGST Act	NULL
13-10-2017	Prescribes Central Tax rate on the leasing of motor vehicles	NULL
13-10-2017	Exempts payment of tax under reverse charge basis in terms of section 9(4) of the MGST Act, 2017 till 31.03.2018	NULL
18-10-2017	Evidences required to be produced by the supplier of deemed exports.	null
18-10-2017	List of supplier of Goods treated as deemed exports.	null
18-10-2017	Notification No. 47/2017-State Tax -10th Amendment to MGST Rules 89,96A,89(2)(d),89(2) of 2017.	null
18-10-2017	Reduction in GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government	NULL
23-10-2017	Prescribes Central Tax rate of 0.05 on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions	NULL
24-10-2017	Waiver of late fee for all the Registered persons who have not filed GSTR-3B within due date for the month of August and September 2017	null
28-10-2017	Extension of due date for submission of details in FORM-GST-ITC-04 till 30.11.2017	null
28-10-2017	Extension of due date for submission of details in FORM-GST-ITC-01 till 30.11.2017	null
30-10-2017	Extension of due date for the month of july-2017 for submission of GSTR-2 and GSTR-3 upto 30.11.2017 and 11.12.2017, respectively.	null
01-11-2017	Notification No. 51/2017-State Tax -11th Amendment to MGST Rules 24,45,96,96A of 2017.	null
07-11-2017	Corrigendum to Notification No.1/2017-State Tax (Rate), dated the 29th June, 2017	null
14-11-2017	Amends Notification No. 1/2017-State Tax (Rate) dated 29.06.2017 to give effect to GST Council decisions regarding GST rates	NULL
14-11-2017	Amends Notification No. 2/2017 - State Tax (Rate) dated 29.06.2017 to give effect to GST Council decisions regarding GST exemptions	NULL
14-11-2017	Amends Notification No. 4/2017 - State Tax (Rate) dated 29.06.2017 regarding reverse charge on raw cotton	NULL
14-11-2017	Amends Notification No. 5/2017 - State Tax (Rate) dated 29.06.2017 regarding restriction of ITC on certain fabrics	NULL
14-11-2017	Provides concessional GST rate of 2.5 on scientific and technical equipment supplied to public funded research institutions	NULL
14-11-2017	Amends Notification No. 11/2017 - State Tax (Rate) to specify rate @ 2.5 for standalone restaurants and @9 for other restaurants, reduce rate of job work on 'handicraft goods' @ 2.5 and to substitute 'Services provided' in item (vi) against Sl No. 3 in table	NULL
14-11-2017	Amends Notification No. 12/2017-State Tax (Rate) so as to extend exemption to admission to 'protected monument' and to consolidate entry at Sl. No. 11A & 11B	NULL
15-11-2017	GSTR-3B Extension of due date	null
15-11-2017	GSTR-1 due dates for suppliers having turnover above 1.5 crore	null
15-11-2017	GSTR-4 Extension time limit for filing of FORM GSTR-4	null
15-11-2017	GSTR-1 due dates for suppliers having turnover upto 1.5 crore	null
15-11-2017	Notification No.55/2017-State Tax -12th Amendment to MGST Rules 43,54,97,107,109,89 of 2017.	null
15-11-2017	Noti. No.66/2017 -ST- Exemption to all tax payers from payment of tax on advances received in case of supply of goods	null
15-11-2017	Noti.No.65/2017 ST- Exemption to suppliers of services through an e-commerce platform from obtaining compulsory registration	null
15-11-2017	Noti. No.64/2017 ST- Maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards.	null
15-11-2017	Noti.no.63/2017 ST- Extension of the due date for submission of details in FORM GST-ITC-04.	null
15-11-2017	Noti.no.62/2017 ST- Extension of the time limit for furnishing FORM GSTR-6 for the month of July, 2017	null
15-11-2017	Noti.no.61/2017 ST- Extension of the time limit for furnishing FORM GSTR-5A for the months of July to October, 2017	null
15-11-2017	Noti.no.60/2017 ST-Extension of time limit for furnishing FORM GSTR-5, for the months of July to October, 2017	null
28-11-2017	Provisions of sub-rule (i), (ii), (iii), (iv), (v), (vi) and (vii) of rule 2 of the Maharashtra Goods and Services Tax (Sixth) Amendment) Rules, 2017.	null
21-12-2017	Notification No. 69/2017-State Tax-Extension of time limit for furnishing FORM GSTR-5A for the period of July,2017 to December,2017 upto 31.01.2018	null
21-12-2017	Notification No. 68/2017-State Tax-Extension of time limit for furnishing FORM GSTR-5 for the period of July,2017 to December,2017 upto 31.01.2018	null
21-12-2017	Notification No. 67/2017-State Tax-Extension of time limit for filling of FORM GST ITC-01 for period of July 17 to November 17 upto 31.01.2018.	null
29-12-2017	Notification No. 74/2017-ST Notifies the date from which E-way bill Rules shall came in to force	null
29-12-2017	Notification No.73/2017-(ST)-Waives the late fee payable for failure to furnish the return in FORM GSTR-4	null
29-12-2017	Noti. No.72/2017-(ST)- Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.	null
29-12-2017	Noti. No.71/2017-(ST)- Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.	null
29-12-2017	Notification No.70/2017-State Tax- 13th Amendment to MGST Rules 89(2)(h),89(2)(g),89(2)(f), 2017.	null
30-12-2017	Notification No.75/2017-State Tax-14th Amendment to MGST Rules 17,19,89,95,96 of 2017.	null
22-01-2018	Notification No.3A/2018 (ST) -Non applicability of E-way bill rules for period 1st February 2018 to 30th April 2018.	null
22-01-2018	Notification No.02 /2018-State Tax- Extension of the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.	null
23-01-2018	Notification No.08/2018-State Tax- Extension of date for filing the return in FORM GSTR-6.	null
24-01-2018	Notification No.09/2018-State Tax- Amendment of notification No. 4/2017-State Tax dated 19.06.2017 for notifying e-way bill website.	null
24-01-2018	Notification No.07/2018-State Tax- Reduction of late fee in case of delayed filing of FORM GSTR-6.	null
24-01-2018	Notification No.06/2018-State Tax- Reduction of late fee in case of delayed filing of FORM GSTR-5A.	null
24-01-2018	Notification No.05/2018-State Tax- Reduction of late fee in case of delayed filing of FORM GSTR-5.	null
24-01-2018	Notification No.04/2018-State Tax- Reduction of late fee in case of delayed filing of FORM GSTR-1.	null
24-01-2018	Notification No. 3 /2018 State Tax - Maharashtra Goods and Services Tax (Amendment) Rules 3,7,20,24,31,43,54,55,89 of 2018.	null
25-01-2018	Amendments to earlier GST rate notifications after 25'th GST Council Meeting dt. 18.01.2018.	NULL
25-01-2018	Amendments to earlier GST rate notifications after 25'th GST Council Meeting dt. 18.01.2018.	NULL
25-01-2018	Seeks to amend notification No. 13/2017- State Tax (Rate) dated 29.06.2017. so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under MGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).	NULL
25-01-2018	Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.	NULL
25-01-2018	Seeks to exempt Central Government's share of Profit Petroleum from State tax	NULL
25-01-2018	seeks to amend Notification No.1/2017- State Tax (Rate) dated 29.06.2017.	NULL
25-01-2018	seeks to amend Notification No.2/2017-State Tax (Rate) dated 29.06.2017.	NULL
25-01-2018	seeks to amend Notification No.1/2017-State Tax (Rate) dated 29.06.2017.	NULL
25-01-2018	Seeks to amend Notification No.45/2017-State Tax (Rate) dated 29.06.2017.	NULL
26-03-2018	Notification No.3B/2018-ST- Rescinding the Notification No. 3A/2018, specifying that for Intra-State E-way bill is not required.	null
31-03-2018	Amendments to MVAT Act, PT Act and MGST Act	null
31-03-2018	Amendments to PT Act, MVAT Act and MGST Act.(English)	null
31-03-2018	No requirement of E-way Bill from 1st April 2018 until further orders for intra-State movement of the goods with Maharashtra.	null
31-03-2018	Amendments to PT Act, MVAT Act and MGST Act.(Marathi)	null
31-03-2018	Notification No. 12/2018-State Tax MGST (2nd Amendment) Rules 138 of 2018	null
31-03-2018	Notifies the date as 1st April 2018 from which E-Way Bill Rules shall come into force
31-03-2018	Seeks to exempt payment of tax under section 9(4) of the MGST Act, 2017 till 30.06.2018.	NULL
03-04-2018	Notification No.18/2018-State Tax- To prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores.	null
18-04-2018	Amendment to Notification No. 15A/2018 dt.27th March 2018-No requirement of generation of E-Way Bill for intra-state movement within Maharashtra for period 1st April 2018 to 30th April 2018.	null
23-04-2018	Due date for quarterly return in form GSTR-1 for tax payers having turn-over up to Rs.1.5 Cr.for Quarter April-June.2018.	null
25-04-2018	Amd. to Notification No. 15A/2018-dt.27th March 2018 (Noti. No.-15C/2018-dt.25th April 2018)-No requirement of generation of E-Way Bill for intra-state movement within Maharashtra State for period 1st April 2018 to 30th May 2018.	null
07-05-2018	Amd. to Notification No. 15A/2018-dt.27th March 2018 (Noti. No.-15D/2018-dt.7th May 2018)-No requirement of generation of E-Way Bill for intra-state movement within Maharashtra State for period 1st April 2018 to 24th May 2018.	null
15-05-2018	Noti.No.22/2018 (ST) - Waiver of late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 to April, 2018 for the class of regi. persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27/12/2017.	null
19-05-2018	Notification No.23/2018-ST-Extension of the due date for filing of GSTR-3B for the month of April, 2018 till 22.05.2018.	null
25-05-2018	Notification No. 21/2018-State Tax MGST (4th Amendment) Rules 89,97 of 2018
29-05-2018	Seeks to amend notification No. 04/2017- State Tax (Rate) dated 29.06.2017. so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)	NULL
25-06-2018	Notification No. 26/2018-State Tax- MGST (5th Amendment) Rules 37,83,89,95,97,133,138 of 2018.	null
29-06-2018	Notification No.28/2018-State Tax-MGST (6th Amendment ) Rules 58,138C,142 of 2018.	null
29-06-2018	Notification No.15E/2018-State Tax- No requirement of E-way bill on or after 1st July 2017, for intra-state movement in respect of : (a) congniment value upto Rs.1 Lakh for any goods. (b) Hank, yarn, fabric and garment when transported within the state upto 50km.	null
29-06-2018	Amendments to earlier GST rate notifications after 28'th GST Council Meeting dt. 21.07.2018	NULL
27-07-2018	Amendments to earlier GST rate notifications after 28'th GST Council Meeting dt. 21.07.2018	NULL
27-07-2018	Amendments to earlier GST rate notifications after 28'th GST Council Meeting dt. 21.07.2018	NULL
27-07-2018	Amendment to notification No. 13/2017-State Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)	NULL
27-07-2018	Amendment to notification No. 14/2017-State Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service	NULL
27-07-2018	Amendment to notification No. 11/2017-State Tax (Rate) dated 29.06.2017 to notify the definition of Business with respect to activities of Central Government/State Government or local bodies	NULL
27-07-2018	Amendments to earlier GST rate notifications, after 28'th GST Council Meeting dt. 21.07.2018.	NULL
27-07-2018	Amendments to earlier GST rate notifications, after 28'th GST Council Meeting dt. 21.07.2018	NULL
27-07-2018	Amendments to earlier GST rate notifications, after 28'th GST Council Meeting dt. 21.07.2018.	NULL
27-07-2018	Amendments to earlier GST rate notifications, after 28'th GST Council Meeting dt. 21.07.2018	NULL
08-08-2018	Notification No. 31/2018-State Tax- To lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process before 31st December 2017.	null
08-08-2018	Notification No. 29/2018-State Tax- MGST (7th Amendment) Rules 129,130,131,132,133 of 2018.	null
08-08-2018	Exempts payment of tax under Reverse Charge under section 9(4) of the MGST Act, 2017 till 30.09.2019	NULL
13-08-2018	Notification No. 34/2018-State Tax- To prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019.	null
13-08-2018	Notification No. 32/2018-State Tax- To prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019.	null
20-08-2018	Notification No. 33/2018-State Tax- To prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019.	null
23-08-2018	Notification No. 35/2018-State Tax- To extend the due date for filing of FORM GSTR-3B for the month of July, 2018.	null
14-09-2018	Notification No. 47/2018-State Tax- To extend the due date for filing of FORM GSTR-3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers Amends Noti. No. 34/2018 - ST.	null
14-09-2018	Notification No. 46/2018-State Tax-To extend the due date for filing of FORM GSTR-3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers Amends Noti. No. 35/2017 and 16/2018 - ST	null
14-09-2018	Notification No. 45/2018-State Tax- To extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers Amends Noti. No. 21/2017 and 56/2017 - ST.	null
14-09-2018	Notification No. 44/2018-State Tax- To extend the due date for filing of FORM GSTR -1 for taxpayers having aggregate turnover above Rs 1.5 crores.	null
18-09-2018	Notification No. 41/2018State Tax- Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6	null
18-09-2018	Notification No. 51/2018State Tax -Seeks to bring section 52 of the MGST Act (provisions related to TCS) into force w.e.f 01.10.2018	null
18-09-2018	Notification No. 39/2018-State Tax MGST (8th Amendment) Rules 22,36,55,89,96,138A of 2018	null
18-09-2018	Notification No. 49/2018 State Tax -Notification amending the MGST Rules FORM GSTR-9A of 2017 (10th Amendment Rules, 2018)	null
18-09-2018	Notification No. 50/2018 State Tax- Seeks to bring section 51 of the MGST Act (provisions related to TDS) into force w.e.f 01.10.2018	null
18-09-2018	Notification No. 48/2018State Tax-Seeks to make amendments (9th Amendment, 2018) to the MGST Rules 117,142 of 2017.	null
18-09-2018	Notification No. 43/2018-State Tax Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.	null
20-09-2018	Notification No. 52/2018State Tax Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.	null
20-09-2018	Amendment to Notification No.12/2017-State Tax (Rate), dated 29'th June, 2017 - Insertion of 'Explanation' to supply of services under Heading 9972	NULL
19-10-2018	Notification No. 54/2018-State Tax MGST (12th Amendment) Rules 89,96 of 2018	null
19-10-2018	Notification No. 53/2018-State Tax MGST (11th Amendment) Rules 96 of 2018	null
23-10-2018	Notification No.-56/2018-ST-Exemption for taxable person from obtaining registration in case of making inter-state supply of notified handicraft goods subject to the conditions.	null
30-10-2018	Notification No. 60/2018-State Tax MGST (13th Amendment) Rules 83,142 of 2018	null
05-11-2018	Notification no-61/2018-ST- Amendment to Notification No. 50/2018-State Tax to exempt supply from PSU to PSU from applicability of provisions relating to TDS.	null
29-11-2018	Notification No. 66/2018State Tax- Extension of the due date for filing of FORM GSTR 7 for the months of October, 2018 to December, 2018	null
31-12-2018	Notification No. 74/2018-State Tax MGST (14th Amendment) Rules, 2018 Rules 12,45,46,49, 54, 89, 96, 101, 109A, 138, 138D, 142 of 2018	null
31-12-2018	Notification No. 77/2018-State Tax - To fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.	null
31-12-2018	Notification No. 76/2018-State Tax- To specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.	null
31-12-2018	Notification No. 73/2018-State Tax- To exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.	null
31-12-2018	Notification No. 72/2018-State Tax- To extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.	null
31-12-2018	Notification No. 70/2018-State Tax- To extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	null
31-12-2018	Notification No. 69/2018-State Tax- To extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	null
31-12-2018	Notification No. 68/2018-State Tax-To extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	null
31-12-2018	Notification No. 67/2018-State Tax-To extend the time period specified in Notification No. 31/2018-State Tax- dated 08.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.	null
31-12-2018	Amendments to earlier GST rate notifications, after 31'st GST Council Meeting dt. 22.12.2018	NULL
31-12-2018	Amendments to earlier GST rate notifications, after 31'st GST Council Meeting dt. 22.12.2018	NULL
31-12-2018	Exempts Central Tax on supply of gold by nominated agencies to registered persons	NULL
31-12-2018	Amendments to earlier GST rate notifications, after 31'st GST Council Meeting dt. 22.12.2018.	NULL
31-12-2018	Amendments to earlier GST rate notifications, after 31'st GST Council Meeting dt. 22.12.2018.	NULL
31-12-2018	Amendments to earlier GST rate notifications, after 31'st GST Council Meeting dt. 22.12.2018.	NULL
31-12-2018	Inserts explanation in an item in notification No. 11/2017 - State Tax (Rate) dated 29.06.2017 by exercising powers conferred under section 11(3) of MGST Act, 2017	NULL
10-01-2019	Seeks to amend notification No 14/2019- State Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.	null
15-01-2019	Notification No. 01/2019-State Tax-To amendment to Notification No. 48/2017 to amend the meaning of Advance Authorization.	null
30-01-2019	Notification No. 05/2019-State Tax-. To amendment to Notification No. 8/2017-State Tax dated 29.06.2017 so as to align the rates for Composition Scheme with MGST Rules, 2017.	null
30-01-2019	Notification No. 02/2019-State Tax- To bring into force the MGST (Amendment) Act, 2018.	null
30-01-2019	Rescinds Notification No. 8/2017- State Tax (Rate) dated 29.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts	NULL
01-02-2019	Notification No. 03/2019-State Tax MGST (Amendment) Rules7,8,11,21,41,42,43,53,80,83,85,86,89,91,92,96A of 2019	null
03-2019	Amends Notification No. 12/2017- State Tax (Rate) dated 29.06.2017 so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector	NULL
07-03-2019	Notification No. 14/2019State Tax- To supersede Notification No. 08/2017 - State Tax dated 29.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the MGST Act, 2017 to Rs. 1.5 crores.	null
07-03-2019	Notification No. 13/2019State Tax- to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.	null
07-03-2019	Notification No. 12/2019State Tax- to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.	null
07-03-2019	Notification No. 11/2019State Tax- To prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.	null
07-03-2019	Notification No. 10/2019State Tax- To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.	null
07-03-2019	Composition scheme for supplier of services with a tax rate of 6 having annual turn over in preceding year upto Rs 50 lakhs	NULL
30-03-2019	Notification No. 16/2019-State Tax MGST (2nd Amendment) Rules41,42 of 2019.	null
30-03-2019	Amends Notification No. 11/2017 - State Tax (Rate) dated 29.06.2017 so as to notify MGST rates of various services as recommended by Goods and Services Tax Council for real estate sector	NULL
30-03-2019	Amends Notification No. 13/2017- State Tax (Rate) dated 29.06.2017 so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector	NULL
30-03-2019	Notifies certain class of persons by exercising powers conferred under section 148 of MGST Act, 2017	NULL
30-03-2019	Notifies certain services to be taxed under RCM under section 9(4) of MGST Act as recommended by Goods and Services Tax Council for real estate sector	NULL
30-03-2019	Amends Notification No. 1/2017- State Tax (Rate) dated 29.06.2017 so as to notify MGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector	NULL
30-03-2019	Amends Notification No. 02/2019- State Tax (Rate) dated 29.06.2017 so as to provide for application of Composition rules to persons opting to pay tax under Notification No. 2/2019-Central Tax (Rate)	NULL
24-04-2019	Notification No. 22/2019-State Tax Notify the provisions of Rule 138E of the MGST Rules, 2017.	null
25-04-2019	Notification No. 20/2019-State Tax MGST (3rd Amendment) Rules 23,62 of 2019.	null
10-05-2019	Amendment to Notification No. 11/2017- State Tax (Rate) dated 29.06.2017 so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12 / 8 with Input Tax Credit	NULL
28-06-2019	Notification No. 31/2019-State Tax MGST (Fourth Amendment) Rules 10,21,32,46,49,66,67,87,91,92,94,95 of 2019.	null
03-07-2019	Notification No. 29/2019-State Tax-To prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019.	null
03-07-2019	Notification No. 28/2019-State Tax- To extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019	null
04-07-2019	Notification No. 25/2019-State Tax- To extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of MGST Rules, 2017 shall be brought into force to 21.08.2019.	null
04-07-2019	Notification No. 27/2019-State Tax-To prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September, 2019.	null
04-07-2019	Notification No. 30/2019-State Tax- To provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(OIDAR services)	null
04-07-2019	Notification No. 27/2019-State Tax-To prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September, 2019.	null
04-07-2019	Notification No. 25/2019-State Tax- To extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of MGST Rules, 2017 shall be brought into force to 21.08.2019.	null
04-07-2019	Corrigendum to Notification No.3/2019-State Tax (Rate) dated 29.06.2017	NULL
04-07-2019	Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund	NULL
04-07-2019	Corrigendum to Notification No. 26/2018-State Tax (Rate) dated 29.06.2017	NULL
19-07-2019	Amends Notification No. 12/2017- State Tax (Rate) dated 29.06.2017 so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector	NULL
24-07-2019	Notification No. 33/2019-State Tax MGST (Fifth Amendment) Rules 12,46,54,83A,137,138E of 2019.	null
26-07-2019	Notification No. 34/2019-State Tax-To extend the last date for furnishing FORM GST CMP-08.	null
30-07-2019	To extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019.	null
31-07-2019	Amends Notification No. 1/2017- State Tax (Rate) dated 29.06.2017 Reduces the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles	NULL
31-07-2019	Amends Notification No. 12/2017- State Tax (Rate) dated 29.06.2017 - Exempts the hiring of Electric buses by local authorities from GST	NULL
13-09-2019	Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.	null
13-09-2019	Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.	null
19-09-2019	Amendments to earlier GST rate notifications	NULL
01-10-2019	Seeks to bring rules 10, 11, 12 and 26 of the MGST (Fourth Amendment) Rules, 2019 in to force.	null
01-10-2019	Amendments to earlier GST rate notifications, after 37'th GST Council Meeting dt. 20.09.2019.	NULL
01-10-2019	Seeks to amend notification No 2/2017- State Tax (Rate) dated 29.06.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants	NULL
01-10-2019	Seeks to amend notification No 3/2017- State Tax (Rate) dated 29.06.2017 so as to extend concessional MGST rates to specified projects under HELP/OALP, and other changes	NULL
01-10-2019	Seeks to amend notification No 26/2018- State Tax (Rate) dated 29.06.2017 so as to exempt MGST on supplies of silver and platinum by nominated agencies to registered persons	NULL
01-10-2019	Seeks to amend notification No. 2/2019 - State Tax (Rate) dated 29.06.2017 so as to exclude manufacturers of aerated waters from the purview of composition scheme	NULL
01-10-2019	Seeks to exempt supply of goods for specified projects under FAO	NULL
01-10-2019	Amendments to earlier GST rate notifications, after 37'th GST Council Meeting dt. 20.09.2019.	NULL
01-10-2019	Amendments to earlier GST rate notifications, after 37'th GST Council Meeting dt. 20.09.2019.	NULL
01-10-2019	Amendments to earlier GST rate notifications, after 37'th GST Council Meeting dt. 20.09.2019.	NULL
01-10-2019	Seeks to amend notification No. 4/2018- State Tax (Rate) dated 29.06.2017 by adding an explanation on the applicability of provisions related to supply of development rights	NULL
01-10-2019	Seeks to amend notification No. 7/2019- State Tax (Rate) dated 29.06.2017 by amending the entry related to cement	NULL
01-10-2019	Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of MGST Act, 2017	NULL
10-10-2019	Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.	null
15-10-2019	Notification No. 49/2019-State Tax MGST (Sixth Amendment) Rules 21A,36,61,83A,91,97,117 of 2019.	null
01-01-2020	Notification No. 71/2019-State Tax Notify provisions of Rule 46 of MGST Rules, 2017. (Six proviso was inserted)	null
01-01-2020	Notification No. 68/2019-State Tax MGST (Eighth Amendment) Rules, 2019.	null
01-01-2020	Notification No. 56/2019-State Tax MGST (Seventh Amendment) Rules, 2019.	null
01-01-2020	Notification No. 68/2019-State Tax MGST (Eighth Amendment) Rules 48 of 2019.	null
01-01-2020	Notification No. 75/2019-State Tax MGST (Ninth Amendment) Rules 36,86,38E of 2019.	null
01-01-2020	Seeks to make filing of annual return under section 44 (1) of MGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.	null
02-01-2020	Insertion of explanation regarding Bus Body Building in Notification No. 11/2017 - State Tax (Rate) dated 29.06.2017	NULL
02-01-2020	Amendments to earlier GST rate notifications, after 38'th GST Council Meeting dt. 18.12.2019.	NULL
02-01-2020	Amendments to earlier GST rate notifications, after 38'th GST Council Meeting dt. 18.12.2019.	NULL
06-01-2020	Notification No. 75/2019-State Tax MGST (Ninth Amendment) Rules, 2019.	null
06-01-2020	Amendments to earlier GST rate notifications, after 38'th GST Council Meeting dt. 18.12.2019.	NULL
20-01-2020	Notification No. 02/2019-State Tax MGST (Amendment) Rules, 2020.	null
27-02-2020	Amends Notification No. 1/2017 - State Tax (Rate) dated 29.06.2017 so as to notify rate of GST on supply of lottery	NULL
30-03-2020	Notification No. 08/2020-State Tax MGST (Second Amendment) Rules, 2020.	null
30-03-2020	Notification No. 16/2020-State Tax MGST (Third Amendment) Rules, 2020.	null
07-04-2020	Notification No. 30/2020-State Tax MGST (Fourth Amendment) Rules, 2020.	null
07-04-2020	Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.	null
07-04-2020	Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.	null
07-04-2020	Seeks to provide relief by conditional lowering of interest rate for tax periods of February,2020 to April,2020.	null
07-04-2020	Seeks to provide relief by conditional lowering of interest rate for tax periods of February,2020 to April,2020.	null
07-04-2020	Amendment in Notification No. 11/2017- State Tax (Rate) dated 29.06.2017 to modify MGST rates of certain services as recommended by GST Council in its 39th meeting	NULL
07-04-2020	Amendment in Notification No. 01/2017- State Tax (Rate) dated 29.06.2017 to modify MGST rates of certain goods as recommended by GST Council in its 39th meeting	NULL
13-05-2020	Notification No. 38/2020-State Tax MGST (Fifth Amendment) Rules, 2020.	null
22-06-2020	Seeks to amend Notification No. 40/2020 State Tax dated 18.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.	null
01-07-2020	Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.	null
01-07-2020	Notification No. 50/2020-State Tax MGST (Seventh Amendment) Rules, 2020.	null
01-07-2020	Notification No. 48/2020-State Tax MGST (Sixth Amendment) Rules, 2020.	null
01-07-2020	Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.	null
01-07-2020	Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.	null
01-07-2020	Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.	null
03-07-2020	Seeks to amend notification no. 35/2020-State Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.	null
08-07-2020	Notification No. 58/2020-State Tax MGST (Eighth Amendment) Rules, 2020.	null
08-07-2020	Seeks to amend notification no. 52/2020- State Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.	null
11-08-2020	Notification No. 60/2020-State Tax MGST (Ninth Amendment) Rules, 2020.	null
11-08-2020	Seeks to amend Notification no. 13/2020-State Tax in order to amend the class of registered persons for the purpose of e-invoice	null
26-08-2020	Notification No. 62/2020-State Tax MGST (Tenth Amendment) Rules, 2020.	null
02-09-2020	Seeks to notify the provisions of section 10 of the Maharashtra Goods and Services Tax (Amendment) Act, 2019 (Mah. XXXI of 2019) to amend section 50 of the MGST Act, 2017 w.e.f. 01.09.2020	null
08-09-2020	Seeks to amend notification no. 35/2020-State Tax dt. 13.05.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020	null
30-09-2020	Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.	null
14-10-2020	Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.	null
14-10-2020	Seeks to amend notification 14/2020- State Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.	null
14-10-2020	Seeks to amend notification no. 13/2020-State Tax dt. 30.03.2020.	null
14-10-2020	Seeks to amend notification 14/2020- State Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.	null
14-10-2020	Amendment in Notification No. 12/2017- State Tax (Rate) dated 29.06.2017 to extend GST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021	NULL
23-10-2020	Seeks to notify the number of HSN digits required on tax invoice.	null
23-10-2020	Seeks to make filing of annual return under section 44 (1) of MGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.	null
23-10-2020	Amendments to earlier GST rate notifications, after 42'th GST Council Meeting dt. 05 to 12.10.2020.	NULL
12-11-2020	Seeks to rescind Notification No. 76/2020- State Tax dated 20.10.2020	null
20-11-2020	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 1st January 2021.	null
20-11-2020	Seeks to notify special procedure for making payment of 35 as tax liability in first two month	null
07-12-2020	Seeks to make amendment to Notification no. MGST-1017/C.R.103(19)/Taxation-1., (12/2017- State Tax) dated the 29th June,2017	null
07-12-2020	Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 State Tax, dated the 30th March, 2020.	null
04-01-2021	Seeks to bring into force Sections 3,4.5,6,7,8,9,10 and 13 of MGST (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020) w.e.f. 1.1.2021.	null
04-01-2021	MGST (Fourteenth Amendment) Rules, 2020. Rules 8,9,21,21A,22,36, 59,86A,138	null
04-01-2021	Seeks to make Fourteenth Amendment (2020) to MGST Rules 8,9,21,21A,22,36, 59,86A,138	null
11-01-2021	Supersede Notification No. 15/2021- State Tax (Rate) dated 29.06.2017 and amend Notification No 11/2017-State Tax (Rate) dated 29.06.2017	NULL
15-03-2021	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.	null
06-05-2021	Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods	null
09-06-2021	Maharashtra Goods and Services Tax (Fifth Amendment) Rules 26,36,59 of 2021.	null
09-06-2021	Seeks to amend Notification no. 13/2020- State Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.	null
09-06-2021	Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.	null
09-06-2021	Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021	null
09-06-2021	Amendment to Notification No.1/2017-State Tax (Rate) dated 29.06.2017 - GST rate on Diethylcarbamazine (DEC) tablets reduced to 5 from 12 + Amendment to entry relating to "Toy balloons made of natural rubber latex"	NULL
09-06-2021	Amendments to earlier GST rate notifications, after 43'rd GST Council Meeting dt. 28.05.2021.	NULL
09-06-2021	Amendments to earlier GST rate notifications, after 43'rd GST Council Meeting dt. 28.05.2021.	NULL
17-06-2021	Amendments to earlier GST rate notifications, after 44'th GST Council Meeting dt. 12.06.2021.	NULL
17-06-2021	Provide the concessional rate of MGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021	NULL
03-08-2021	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.	null
11-08-2021	Seeks to bring Section 7of the Maharashtra Goods and Services Tax (Amendment) Act , 2021(Mah.Act No. XIII of 2021), in to force	null
11-08-2021	Seeks to notify sections 4 and 5 of the Maharashtra Goods and Services Tax (Amendment) Act , 2021(Mah.Act No. XIII of 2021), w.e.f. 01.08.2021	null
11-08-2021	Seeks to appoint 16.07.2021 as the day from which the provisions of section 6 of the Maharashtra Goods and Services Tax (Amendment) Act , 2021(Mah.Act No. XIII of 2021), relating to amendment of section 50 of the MGST Act, 2017 shall come into force.	null
17-08-2021	Maharashtra Goods and Services Tax (Sixth Amendment) Rules 80 of 2021.	null
20-09-2021	Maharashtra Goods and Services Tax (Seventh Amendment) Rules 26,138E of 2021.	null
07-10-2021	Maharashtra Goods and Services Tax (Eighth Amendment) Rules 10A,23,45,59,89,96 of 2021.	null
14-10-2021	Amendments to earlier GST rate notifications, after 45'th GST Council Meeting dt. 17.09.2021.	NULL
14-10-2021	Amendments to earlier GST rate notifications, after 45'th GST Council Meeting dt. 17.09.2021.	NULL
14-10-2021	Amends notification No. 1/2017 -State Tax (Rate) dated 29.06.2017 to notify amendment in SGST rate on various goods	NULL
14-10-2021	Amends notification No. 2/2017 - State Tax (Rate) dated 29.06.2017 to exempt the subject goods	NULL
14-10-2021	Amends notification No. 4/2017 - State Tax (Rate) dated 29.06.2017 - Reverse charge on certain specified supplies of goods	NULL
14-10-2021	Amends notification No. 39/2017 - State Tax (Rate) dated 29.06.2017 regarding GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society	NULL
14-10-2021	Exempts SGST on specified medicines used in COVID-19, up to 31st December, 2021	NULL
10-11-2021	Amendment to Notification No. 1/2017- State Tax (Rate) dated 29.06.2017 to revise the rate of tax on Permanent transfer of Intellectual Property	NULL
03-12-2021	Amendment to Notification No.1/2017-State Tax (Rate) dated 29.06.2017 to revise the rate of tax on certain goods	NULL
03-12-2021	Amendment to Notification No.17/2017-State Tax (Rate) dated 29.06.2017 relating to categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator	NULL
03-12-2021	Amendment to Notification No.11/2017- State Tax (Rate) dated 29.06.2017 relating to rate of tax on services	NULL
03-12-2021	Amendment to Notification No.12/2017-State Tax (Rate) dated 29.06.2017 to modify the Heading 'Description of Services'	NULL
14-12-2021	Maharashtra Goods and Services Tax (Ninth Amendment) Rules FORM GST DRC-03 of 2021	null
06-01-2022	Amends Notification No. 1/2017- State Tax (Rate) dated 29.06.2017dated 28.06.2017 to modify MGST rates of certain goods	NULL
06-01-2022	Amends Notification No. 2/2017- State Tax (Rate) dated 29.06.2017 dated 28.06.2017 to exempt the subject goods	NULL
06-01-2022	Amends Notification No. 21/2018-State Tax (Rate) dated 29.06.2017 dated 26.07.2018	NULL
11-01-2022	Maharashtra Goods and Services Tax (Tenth Amendment) Rules 36,80,95,142,144,154,159 of 2021	null
11-01-2022	Supersede Notification No. 14/2021- State Tax (Rate) dated 29.06.2017 and amend Notification No 1/2017-State Tax (Rate) dated 29.06.2017	NULL
13-01-2022	Amendment to Notification No. 2/2017-State Tax (Rate) dated 29.06.2017	NULL
13-01-2022	Amendment to Notification No. 4/2017- State Tax (Rate) dated 29.06.2017 - Reverse charge on certain specified supplies of goods	NULL
13-01-2022	Amendment to Notification No. 12/2017-State Tax (Rate) dated 29.06.2017	NULL
08-03-2022	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.	null
08-04-2022	Seeks to amend notification no. 14/2019-State Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC	null
08-04-2022	Seeks to amend notification no. 10/2019-State Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC	null
08-04-2022	Provide for a concessional rate of GST on intra-state supply of bricks conditional to not availing Input Tax Credit	NULL
08-04-2022	Amendment to Notification No 1/2017 State Tax (Rate) dated 29.06.2017 regarding change in rate of tax on bricks, Fly ash blocks, Earthen or roofing tiles etc.	NULL
20-06-2022	Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods	null
21-07-2022	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22.	null
08-08-2022	Seeks to amend notification No. 10/2019- State Tax	null
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022.	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022.	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022.	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022.	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022.	NULL
08-08-2022	Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022.	NULL
22-08-2022	Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.	null
16-09-2022	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.	null
22-09-2022	Seeks to notify the provisions of section 13 of Maharashtra Goods and Service Tax (Amendment) Act, 2022. (MAHARASHTRA ACT NO. XXXIX OF 2022)	null
13-10-2022	Seeks to notify 01/10/2022 as the date on which provisions of section 2 to 15 except section 13 of the Maharashtra Goods & Service Tax (Amendment) Act,2022 (Maha. Act. No. XXXIX of 2022) shall come into force.	null
03-01-2023	Seeks to make amendments (Fourth Amendment, 2022) to the MGST Rules, 2017.	null
13-01-2023	Seeks to make amendments (Fifth Amendment, 2022) to the MGST Rules, 2017.	null
13-01-2023	Amendment to Notification No. 1/2017-State Tax (Rate) dated 29.06.2017	NULL
23-03-2023	Amendments to earlier GST rate notifications, after 49'th GST Council Meeting dt. 18.02.2023.	NULL
23-03-2023	Amendments to earlier GST rate notifications, after 49'th GST Council Meeting dt. 18.02.2023.	NULL
23-03-2023	Amendment to Notification No. 1/2017-State Tax (Rate) dated 29.06.2017	NULL
23-03-2023	Amendment to Notification No. 2/2017State Tax (Rate) dated 29.06.2017 to notify exemption to "Rab, other than pre-packaged and labelled"	NULL
06-06-2023	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023.	null
12-06-2023	Amendment to Notification No. 11/2017- State Tax (Rate) dated 29.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge	NULL
10-08-2023	Amendments to earlier GST rate notifications, after 50'th GST Council Meeting dt. 11.07.2023.	NULL
10-08-2023	Amendments to earlier GST rate notifications, after 50'th GST Council Meeting dt. 11.07.2023.	NULL
10-08-2023	Amendments to earlier GST rate notifications, after 50'th GST Council Meeting dt. 11.07.2023.	NULL
10-08-2023	Amendments to earlier GST rate notifications, after 50'th GST Council Meeting dt. 11.07.2023.	NULL
10-08-2023	Amendments to earlier GST rate notifications, after 50'th GST Council Meeting dt. 11.07.2023	NULL
04-09-2023	Seeks to make amendments (Second Amendment, 2023) to the MGST Rules, 2017.	null
04-09-2023	Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.	null
16-10-2023	Seeks to make amendments (Second Amendment, 2023) to the MGST Rules, 2017	null
16-10-2023	Seeks to amend Notification No. 66/2017-Maharashtra Goods and Services Tax dated 15.11.2017 to exclude specified actionable claims	null
16-10-2023	Seeks to notify the provisions of the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 (Mah. Ordinance No-VII of 2023)	null
19-10-2023	Seeks to amend Notification No. 30/2023-State Tax dated 22nd August, 2023	null
25-10-2023	Amendment to Notification No.1/2017-State Tax (Rate) dated 29.06.2017	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023.	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023.	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023.	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023.	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023	NULL
23-11-2023	Amendments to earlier GST rate notifications, after 52'nd GST Council Meeting dt. 07.10.2023	NULL
10-01-2024	Amendments to earlier GST rate notifications, after 54'th GST Council Meeting dt, 09.09.2024,	NULL
10-01-2024	Amendments to earlier GST rate notifications, after 54'th GST Council Meeting dt, 09.09.2024.	NULL
10-01-2024	Amendments to earlier GST rate notifications, after 54'th GST Council Meeting dt, 09.09.2024.	NULL
10-01-2024	Amendments to earlier GST rate notifications, after 54'th GST Council Meeting dt, 09.09.2024.	NULL
10-01-2024	Amendments to earlier GST rate notifications, after 54'th GST Council Meeting dt, 09.09.2024.	NULL
16-01-2024	Amendments to earlier GST rate notifications after 52'nd GST Council Meeting dt, 07.10.2023	NULL
21-02-2024	Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.	null
21-02-2024	Seeks to rescind Notification No. 30/2023-CT dated 31st July, 2023	null
23-02-2024	Amendments to earlier GST rate notifications after 52'nd GST Council Meeting dt, 07.10.2023	NULL
27-03-2024	Seeks to notify Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.	null
03-06-2024	Seeks to extend the timeline for implementation of Notification No. 04/2024-ST dated 21.02.2024 from 1st April, 2024 to 15th May, 2024	NULL
12-08-2024	Notification No. 15- GSTAT/2024- State Tax	NULL
12-08-2024	Seeks to amend Notification No. 52/2018-State Tax, dated 21.09.2018 (is related to TCS collection). Since Notification 15/2024 is regarding amendment of collection of TCS amount. Now every electronic commerce operator shall collect the TCS amount @ 0.25 of the net value of intra-State taxable supplies.	NULL
23-08-2024	Amendments to earlier GST rate notifications after 53'rd GST Council Meeting dt, 22.06.2024,	NULL
23-08-2024	Amendments to earlier GST rate notifications after 53'rd GST Council Meeting dt, 22.06.2024,	NULL
23-08-2024	Amendments to earlier GST rate notifications after 53'rd GST Council Meeting dt, 22.06.2024	NULL
30-09-2024	Amendments to earlier GST rate notifications after 53'rd GST Council Meeting dt, 22.06.2024	NULL
01-10-2024	Amendment in Notification No.15E/2018-State Tax regarding Exemption for generation of E-way bill for transportation for job work, storage and warehousing of Turmeric, Chilli (Genus: Capsicum), and Raisins.	null
10-10-2024	Seeks to notify the provisions of Maharashtra Goods and Services Tax (Amendment) Ordinance 2024 (Mah.Ordinance No. IX of 2024).	NULL
10-10-2024	Seeks to notify section 35, 2 to 9 of Maharashtra Goods and Services Tax (Amendment) Ordinance 2024 (Mah.Ordinance No. IX of 2024).	NULL
05-11-2024	Seeks to amend notification No. 50/2018- State Tax dated 18th November, 2018	NULL
05-11-2024	Seeks to notify date under sub-section (1) of Section 128A of MGST Act.	NULL
05-11-2024	Seeks to amend notification No. 5/2017- State Tax dated 21st June, 2021	NULL
05-11-2024	Seeks to make amendments (Second Amendment 2024) to the MGST Rules, 2017	NULL
05-11-2024	Notification under Section 171 of MGST Act to provide for the sunset date.
09-12-2024	Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand.	NULL
28-01-2025	Commencemnt Dates different sections of Maharashtra Goods and Services Tax (Amendment) Act, 2024	null
05-02-2025	24th day of January, 2025, as the date on which provision of sub-rule (4A) of rule 8 of Maharashtra Goods and Service Tax (Amendment) Rules, 2024,shall come into force.	null
17-02-2025	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting dt. 21.12.2024	NULL
17-02-2025	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting dt. 21.12.2024	NULL
17-02-2025	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting 21.12.2024	NULL
17-02-2025	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting dt, 21.12.2024	NULL
17-02-2025	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting dt, 21.12.2024	NULL
17-02-2025	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting dt, 21.12.2024	NULL
17-02-2025	Amendments to earlier GST rate notifications, after 55'th GST Council Meeting dt, 21.12.2024	NULL
25-02-2025	State Tax Notification for waiver of the late fee for filing GSTR 9C.	NULL
25-02-2025	Grant of temporary identification number.	null
19-03-2025	Seeks to bring rules 8, 24, 27, 32, 37, 38 of the MGST (Amendment) Rules, 2024 in to force.	NULL
06-05-2025	Seeks to notify Maharashtra Goods and Service Tax (Second Amendment) Rules 2025.	NULL

The Maharashtra Goods and Services Tax Act, 2017

The Maharashtra Goods and Services Tax Act, 2017

The Maharashtra Goods and Services Tax Act, 2017