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Government of Maharashtra
Department of Goods and Services Tax
Build Nation By Paying Taxes
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GST Notifications MGST

Sr No Date Notification Number Subject File
281 24/09/2021 Order No. PWR-GST/2017/ADM-8 dated 24.9.2021. (E.O. No.61) Power delegation under MGST Act – Assistant Commissioner of State Tax (Investigation) (Amendment in Order No. DC.(A&R)-2/GST/PWR/Sections/2017-18/ADM-8, dated 10th October,2017).
(543.02 KB)
282 24/09/2021 Order No. PWR-GST/2017/ADM-8 dated 24.9.2021. (E.O. No.58) Geographical Jurisdiction of Deputy Commissioner of State Tax (Amendment in Order No. PWR-GST/2017/01/ADM-8, dated 22nd June,2017).
(1.04 MB)
283 24/09/2021 Order No. PWR-GST/2017/ADM-8 dated 24.9.2021. (E.O. No.59) Geographical Jurisdiction of Assistant Commissioner of State Tax (Amendment in Order No. PWR-GST/2017/01/ADM-8, dated 22nd June,2017).
(553.14 KB)
284 20/09/2021 Notification No.32/2021-State Tax, EO No. 267, Dt. 20/09/2021 Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2021.
(297.07 KB)
285 07/09/2021 Notification No. 34/2021 state tax Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the MGST Act.
(130.47 KB)
286 07/09/2021 Notification No 33/2021 state tax Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
(130.82 KB)
287 17/08/2021 Notification No. 30/2021-State Tax, EO No. 230, Dt. 17.08.2021 Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2021.
(1.46 MB)
288 11/08/2021 Notification No. 39/2019 – State Tax, EO No.223, Dtd.11.8.2021 Seeks to bring Section 7of the Maharashtra Goods and Services Tax (Amendment) Act , 2021(Mah.Act No. XIII of 2021), in to force
(197.29 KB)
289 11/08/2021 Notification No. 29/2021 – State Tax, EO No.225, Dtd.11.8.2021 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
(196.82 KB)
290 11/08/2021 Notification No. 16/2021 – State Tax, EO No. 224, Dtd.11.8.2021 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.
(197.46 KB)
291 03/08/2021 Notification No. 31/2021-State Tax, dated 3rd August 2021. Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
(152.41 KB)
292 16/07/2021 MAHARASHTRA ACT No. XIII OF 2021. Dated 16th July 2021 (English) Maharashtra Goods and Services Tax ( Amendment) Act, 2021. (Mah.Act No-XIII of 2021) (English)
(901.06 KB)
293 16/07/2021 MAHARASHTRA ACT No. XIII OF 2021. Dated 16th July 2021 (Marathi) Maharashtra Goods and Services Tax ( Amendment) Act, 2021. (Mah.Act No-XIII of 2021) (Marathi)
(1.12 MB)
294 08/07/2021 Notification No. 28/2021-State Tax, EO No.203 dated 8.07.2021. Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 30th March 2020
(202.24 KB)
295 17/06/2021 Notification No. 05-2021/-State Tax (Rate), EO No. 180 dated 17.06.2021. Seeks to provide the concessional rate of MGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021
(295.7 KB)
296 17/06/2021 Notification No. 04-2021/-State Tax (Rate), EO No. 179 dated 17.06.2021. Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
(244.34 KB)
297 09/06/2021 Notification No. 27/2021 State Tax, EO No. 164, Dt. 09.06.2021 Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2021.
(548 KB)
298 09/06/2021 Notification No. 25/2021- State Tax , EO No.163, Dtd. 9.6.2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
(440.41 KB)
299 09/06/2021 Notification No. 24/2021- State Tax , EO No.162, Dtd. 9.6.2021 Seeks to amend notification no. 14/2021-State Tax in order to extend due date of compliances which fall during the period from \"15.04.2021 to 29.06.2021\" till 30.06.2021.
(242.47 KB)
300 09/06/2021 Notification No. 23/2021- State Tax , EO No.161, Dtd. 9.6.2021 Seeks to amend Notification no. 13/2020- State Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
(214.52 KB)
301 09/06/2021 Notification No. 22/2021- State Tax , EO No.160, Dtd. 9.6.2021 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
(196.18 KB)
302 09/06/2021 Notification No. 21/2021- State Tax , EO No.159, Dtd. 9.6.2021 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.
(240.31 KB)
303 09/06/2021 Notification No. 20/2021- State Tax , EO No.158, Dtd. 9.6.2021 Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
(228.43 KB)
304 09/06/2021 Notification No. 19/2021- State Tax , EO No.157, Dtd. 9.6.2021 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.
(222.28 KB)
305 09/06/2021 Notification No. 18/2021- State Tax , EO No. 156, Dtd. 9.6.2021 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021
(244.1 KB)
306 09/06/2021 Notification No. 03/2021- State Tax (Rate), EO No. 155, Dtd. 9.6.2021 Seeks to amend notification No. 06/2019- State Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
(238.59 KB)
307 09/06/2021 Notification No. 02/2021- State Tax (Rate), EO No. 154, Dtd. 9.6.2021 Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify MGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
(208.29 KB)
308 09/06/2021 Notification No. 01/2021- State Tax (Rate), EO No. 153, Dtd. 9.6.2021 Seeks to amend notification No. 1/2017- State Tax (Rate) to prescribe change in MGST rate of goods.
(228.88 KB)
309 01/06/2021 Notification No. 26/2021- Central Tax , Dtd. 1.6.2021 Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. (Deemed to be issued by Commissioner of State Tax under sub-rule (3) of rule 45 of MGST Rules,2017).
(296.71 KB)
310 01/06/2021 Notification No. 17/2021- Central Tax, Dtd. 1.6.2021 Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. (Deemed to be issued by Commissioner of State Tax under sub-section (1) of section 37 of MGST Act,2017).
(296.14 KB)
311 24/05/2021 Corrigendum to Notification No.13/2021 dt. 24.5.2021 Corrigendum to Notification No. 13/2021 (Third Amendment to Rule)
(201.58 KB)
312 24/05/2021 Notification No. 15/2021- State Tax, EO No. 137, Dt. 24.5.2021 Seeks to make Fourth Amendment (2021) to MGST Rules
(277.13 KB)
313 07/05/2021 Notification No. 13/2021- State Tax, EO No. 129, Dt. 7.5.2021 Seeks to make Third Amendment (2021) to MGST Rules
(544.54 KB)
314 07/05/2021 Notification No. 07/2021- State Tax, EO No. 128, Dt. 7.5.2021 Seeks to make Second Amendment (2021) to MGST Rules
(521.29 KB)
315 06/05/2021 Notification No. 14/2021- State Tax, EO No. 126, Dtd. 6.5.2021 Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of MGST Act.
(245.23 KB)
316 06/05/2021 Notification No. 10/2021- State Tax, EO No. 125, Dtd. 6.5.2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
(226.62 KB)
317 06/05/2021 Notification No. 09/2021- State Tax, EO No. 124, Dtd. 6.5.2021 Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods
(230.17 KB)
318 06/05/2021 Notification No. 08/2021- State Tax, EO No. 123, Dtd. 6.5.2021 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
(228.97 KB)
319 01/05/2021 Notification No. 12/2021- Central Tax, Dtd. 1.5.2021. Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 (Deemed to be issued by Commissioner of State Tax under sub-section (1) of section 37 Of MGST Act,2017).
(304.53 KB)
320 01/05/2021 Notification No. 11/2021- Central Tax, Dtd. 1.5.2021. Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021 (Deemed to be issued by Commissioner of State Tax under sub-rule (3) of rule 45 of MGST Rules,2017).
(202.13 KB)
321 29/04/2021 Notification No. GST-1021/C.R.43, E.O. No.116 Dtd. 29.4.2021 Shri. Rajiv Magoo has been appointed as member of Advance Ruling Authority in the place of Ms. P. Vinitha Sekhar.
(258.88 KB)
322 15/04/2021 Notification No. 6/2021-State Tax, E.O. No.105 Dtd. 15.4.2021 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 30th March 2020.
(399.93 KB)
323 15/03/2021 Notification No. 05-2021/-State Tax dated 15.03.2021 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
(115.23 KB)
324 15/03/2021 Notification No. 03-2021/-State Tax dated 15.03.2021. Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of MGST Act will not apply.
(115.02 KB)
325 28/02/2021 Notification No. 04-2021/-Central Tax dated 28.02.2021. Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.
(274.84 KB)
326 27/01/2021 Notification No. GST.1019/C.R.43/Tax-1, EO No. 33, Part IV-B, dt. 27.1.2021 Constitution of Maharashtra Consumer Welfare Fund w.e.f. 1st July 2017 under Maharashtra Goods and Services Tax Act, 2017.
(106.76 KB)
327 12/01/2021 Notification No. 01/2021- State Tax, EO No. 18, Dt. 12.1.2021 Seeks to make Amendment (2021) to MGST Rules
(98.18 KB)
328 04/01/2021 Notification No. 94/2020- State Tax, Dt. 04.1.2021. Seeks to make Fourteenth Amendment (2020) to MGST Rules
(2.16 MB)
329 04/01/2021 Notification No. 94/2020 - State Tax No. GST-1020/C.R. 120/Taxation-1. MGST (Fourteenth Amendment) Rules, 2020.
(2.16 MB)
330 04/01/2021 Notification No.92-2020-State Tax, EO No. 6, Part IV-B, dt. 4.1.2021 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.
(260.29 KB)
331 23/12/2020 91-2020-State Tax, EO No. 319, Part IV-B, dt. 23.12.2020 Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.
(111.42 KB)
332 07/12/2020 Not. No. 90-2020-State Tax, EO No. 302, Part IV-B, dt. 7.12.2020 Seeks to make amendment to Notification no. MGST-1017/C.R.103(19)/Taxation-1., (12/2017- State Tax) dated the 29th June,2017
(61.19 KB)
333 07/12/2020 Not. No. 89-2020-State Tax, EO No. 301, Part IV-B, dt. 7.12.2020 Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – State Tax, dated the 30th March, 2020.
(698.8 KB)
334 07/12/2020 Not. No. 49-2020-State Tax, EO No. 300, Part IV-B, dt. 7.12.2020 Seeks to bring into force Sections 2 & 12 of MGST (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020) in order to bring amendment to Sections 2 & 172 of MGST Act w.e.f. 30.06.2020.
(47.34 KB)
335 07/12/2020 Not. No. 43-2020-State Tax, EO No. 299, Part IV-B, dt. 7.12.2020 Seeks to bring into force Section 11 of MGST (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020) in order to bring amendment in Section 140 of MGST Act w.e.f. 01.07.2017.
(582.94 KB)
336 23/11/2020 Notification No. 82/2020-State Tax No. GST-1020/C.R. 100/Taxation-1. MGST (Thirteenth Amendment) Rules, 2020.
(606.16 KB)
337 23/11/2020 84-2020-State Tax, EO No. 275, Part IV-B, dt. 20.11.2020 Seeks to notify class of persons under proviso to section 39(1).
(476.18 KB)
338 20/11/2020 88-2020-State Tax, EO No. 275, Part IV-B, dt. 20.11.2020 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 1st January 2021.
(288.32 KB)
339 20/11/2020 85-2020-State Tax, EO No. 275, Part IV-B, dt. 20.11.2020 Seeks to notify special procedure for making payment of 35% as tax liability in first two month
(351.97 KB)
340 20/11/2020 81-2020-State Tax, EO No. 275, Part IV-B, dt. 20.11.2020 Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Mah. Act No. XXXI of 2019
(265.38 KB)
341 13/11/2020 Notification No. 86/2020 – State Tax, EO No. 69, Dtd.13.11.2020 Seeks to rescind Notification No. 76/2020- State Tax dated 20.10.2020
(539.21 KB)
342 10/11/2020 87-2020-Central Tax, dt. 10.11.2020 Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
(199.12 KB)
343 10/11/2020 83-2020-Central Tax dt. 10.11.2020 Seeks to extend the due date for FORM GSTR-1
(372.6 KB)
344 28/10/2020 Notification No. 80/2020, Dtd. 28.10.2020. Seeks to amend notification no. 41/2020- dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.
(14.58 KB)
345 23/10/2020 Notification No. 79/2020- State Tax, EO No.259, Part-IV-B, Dtd. 23.10.2020. Seeks to make the Twelfth amendment (2020) to the MGST Rules, 2017.
(2.17 MB)
346 23/10/2020 Notification No. 78/2020- State Tax, EO No.258, Part-IV-B, Dtd. 23.10.2020. Seeks to notify the number of HSN digits required on tax invoice.
(351.84 KB)
347 23/10/2020 Notification No. 77/2020- State Tax, EO No.257, Part-IV-B, Dtd. 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.
(505.18 KB)
348 23/10/2020 Notification No. 74/2020- State Tax, EO No.256, Part-IV-B, Dtd. 23.10.2020. Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
(451.06 KB)
349 23/10/2020 Notification No. 05/2020- State Tax (Rate), EO No.254, Part-IV-B, Dtd. 23.10.2020. To amend notification No. 12/ 2017- State Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
(463.58 KB)
350 20/10/2020 Notification No. 76/2020- State Tax, EO No.66, Part-I, Dtd. 20.10.2020. Seeks to prescribe return in FORM GSTR-3B of MGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.
(19.07 KB)
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