Important Updates:
वस्तू व सेवा कर विभाग
महाराष्ट्र शासन
कर भरा, राष्ट्र घडवा
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GST Notifications MGST


Sr No Date Notification Number Subject File
281 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)
282 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)
283 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)
284 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)
285 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)
286 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)
287 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)
288 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)
289 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)
290 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)
291 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)
292 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)
293 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)
294 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)
295 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)
296 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)
297 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)
298 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)
299 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)
300 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)
301 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)
302 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)
303 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)
304 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)
305 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)
306 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)
307 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)
308 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)
309 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)
310 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)
311 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)
312 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)
313 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)
314 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)
315 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)
316 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)
317 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)
318 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)
319 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)
320 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)
321 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)
322 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)
323 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)
324 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)
325 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)
326 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)
327 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)
328 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)
329 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)
330 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)
331 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)
332 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)
333 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)
334 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)
335 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)
336 10/11/2020 83-2020-Central Tax dt. 10.11.2020 Seeks to extend the due date for FORM GSTR-1
(372.6 KB)
337 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)
338 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)
339 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)
340 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)
341 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)
342 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)
343 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)
344 20/10/2020 Notification No. 75/2020- State Tax, EO No.65, Part-I, Dtd. 20.10.2020. Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.
(75.55 KB)
345 14/10/2020 Notification No. 04/2020- State Tax (Rate), EO No. 248, Dtd. 14.10.2020. Extension of MGST 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.
(48.25 KB)
346 14/10/2020 Notification No. 73/2020- State Tax, EO No. 247, Dtd. 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.
(312.76 KB)
347 14/10/2020 Notification No. 72/2020- State Tax, EO No. 246, Dtd. 14.10.2020. Seeks to make the Eleventh amendment (2020) to the MGST Rules.
(259.17 KB)
348 14/10/2020 Notification No. 71/2020- State Tax, EO No. 245, Dtd. 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.
(351.92 KB)
349 14/10/2020 Notification No. 70/2020- State Tax, EO No. 244, Dtd. 14.10.2020. Seeks to amend notification no. 13/2020-State Tax dt. 30.03.2020.
(227.09 KB)
350 13/10/2020 Notification No. 68/2020- State Tax, EO No. 240, Dtd. 13.10.2020 Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.
(69.95 KB)
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