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
351 13/10/2020 Notification No. 67/2020- State Tax, EO No. 239, Dtd. 13.10.2020 Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
(111.33 KB)
352 13/10/2020 Notification No. 66/2020- State Tax, EO No. 238, Dtd. 13.10.2020 Seeks to give one time extension for the time limit provided under Section 31(7) of the MGST Act 2017 till 31.10.2020.
(113.49 KB)
353 30/09/2020 Notification No. 69/2020, Dtd. 30.9.2020 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.
(350.6 KB)
354 16/09/2020 MAHARASHTRA ACT No. XXIII OF 2020. Dated the 16th September 2020 (Marathi) Maharashtra Goods and Services Tax (Second Amendment) 2020. (Mah.Act. XXIII OF 2020) (Marathi)
(72.4 KB)
355 16/09/2020 MAHARASHTRA ACT No. XXIII OF 2020. Dated the 16th September 2020 (English) Maharashtra Goods and Services Tax (Second Amendment) 2020. (Mah.Act. XXIII OF 2020) (English)
(71.87 KB)
356 16/09/2020 MAHARASHTRA ACT No. XXII OF 2020. Dated the 16th September 2020 (Marathi) Maharashtra Goods and Services Tax (Amendment) Act, 2020. (Mah.Act. XXII OF 2020) (Marathi)
(838.01 KB)
357 16/09/2020 MAHARASHTRA ACT No. XXII OF 2020. Dated the 16th September 2020 (English) Maharashtra Goods and Services Tax (Amendment) Act, 2020. (Mah.Act. XXII OF 2020) (English)
(680.73 KB)
358 14/09/2020 Notification No. GST.1020/C.R.84/Taxation-1, EO No. 208, Dtd. 14.9.2020 Shri. T. R. Ramnani has been appointed as member of Advance Ruling Authority in place of Shri. A. A. Chahure.
(69.97 KB)
359 08/09/2020 Notification No. 65/2020- State Tax, EO No. 205, Dtd. 8.9.2020 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
(81.31 KB)
360 08/09/2020 Notification No. 64/2020- State Tax, EO No. 204, Dtd. 8.9.2020 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020
(69.92 KB)
361 02/09/2020 Notification No. 63/2020- State Tax, EO No. 199, Dtd. 2.9.2020 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
(47.78 KB)
362 26/08/2020 Notification No. 62/2020 - State Tax No. GST-1020/C.R. 80/Taxation-1. Notification No. 62/2020-State Tax MGST (Tenth Amendment) Rules, 2020.
(45.41 KB)
363 11/08/2020 Notification No. 60/2020 - State Tax No. GST-1020/C.R. 76/Taxation-1. Notification No. 60/2020-State Tax MGST (Ninth Amendment) Rules, 2020.
(708.91 KB)
364 11/08/2020 Notification No. 61/2020- State Tax, EO No. 184, Dtd. 11.8.2020 Seeks to amend Notification no. 13/2020-State Tax in order to amend the class of registered persons for the purpose of e-invoice
(273.51 KB)
365 17/07/2020 Removal Of Difficulties Order No. 01/2020- State Tax, EO No. 161, Dtd. 17.7.2020 Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
(73.36 KB)
366 16/07/2020 Notification No. 59/2020- State Tax, EO No. 160, Dtd. 16.7.2020 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020.
(47.92 KB)
367 16/07/2020 Notification No. 49/2020- State Tax, EO No. 159, Dtd. 16.7.2020 Seeks to bring into force Sections 2 & 12 of MGST (Second Amendment) Ordinance, 2020in order to bring amendment to Sections 2 & 172 of MGST Act w.e.f. 30.06.2020.
(18.59 KB)
368 16/07/2020 Notification No. 43/2020- State Tax, EO No. 159, Dtd. 16.7.2020 Seeks to bring into force Section 11 of MGST (Second Amendment) Ordinance, 2020 in order to bring amendment in Section 140 of MGST Act w.e.f. 01.07.2017.
(43.07 KB)
369 10/07/2020 MAHARASHTRA ORDINANCE No. XI OF 2020. Dated 10th July 2020 (English) Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. (Mah. Ordinance No-XI of 2020) (English)
(120.83 KB)
370 10/07/2020 MAHARASHTRA ORDINANCE No. XI OF 2020. Dated 10th July 2020 (Marathi) Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. (Mah. Ordinance No-XI of 2020) (Marathi)
(143.47 KB)
371 08/07/2020 Notification No. 58/2020 - State Tax Notification No. 58/2020-State Tax MGST (Eighth Amendment) Rules, 2020.
(43.68 KB)
372 08/07/2020 Notification No. 57/2020- State Tax, EO No. 145, Dtd. 8.7.2020. 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.
(136.23 KB)
373 03/07/2020 Notification No. 56/2020- State Tax, EO No. 141, Dtd. 3.7.2020 Seeks to amend notification no. 46/2020-State Tax in order to further extend period to pass order under Section 54(7) of MGST Act till 31.08.2020 or in some cases up to fifteen days thereafter.
(38.88 KB)
374 03/07/2020 Notification No. 55/2020- State Tax, EO No. 141, Dtd. 3.7.2020 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.
(140.7 KB)
375 01/07/2020 Notification No. 50/2020 - State Tax Notification No. 50/2020-State Tax MGST (Seventh Amendment) Rules, 2020.
(84.73 KB)
376 01/07/2020 Notification No. 48/2020 - State Tax Notification No. 48/2020-State Tax MGST (Sixth Amendment) Rules, 2020.
(83.2 KB)
377 01/07/2020 Notification No. 54/2020- State Tax, EO No. 139, Dtd. 1.7.2020 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.
(84.04 KB)
378 01/07/2020 Notification No. 53/2020- State Tax, EO No. 138, Dtd. 1.7.2020 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.
(67.27 KB)
379 01/07/2020 Notification No. 52/2020- State Tax, EO No. 138, Dtd. 1.7.2020 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.
(59.99 KB)
380 01/07/2020 Notification No. 51/2020- State Tax, EO No. 138, Dtd. 1.7.2020 Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
(111.52 KB)
381 24/06/2020 Instruction No. 3/2/2020- GST Payment of GST by real estate promoter/developer supplying construction of residential apartment etc., on the shortfall value of inward supplies from registered supplier at the end of the financial year
(104.7 KB)
382 22/06/2020 Corrigendum to Order No. D.C.(A&R)-2/GST/PWR/Sections/2017-18/ADM-8, EO No. 118, Dtd.2.6.2020, , EO No. 131, Dtd.22.6.2020 Corrigendum to Order dtd.2.6.2020 regarding delegation of power under MGST Act (other than Registration and Composition)- Special Commissioner, Additional Commissioner and Joint Commissioner
(121.06 KB)
383 22/06/2020 Notification No. 47/2020 – State Tax, EO No. 131, Dtd.22.6.2020 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.
(69.73 KB)
384 22/06/2020 Notification No. 46/2020 – State Tax, EO No. 131, Dtd.22.6.2020 Seeks to extend period to pass order under Section 54(7) of MGST Act.
(68.15 KB)
385 22/06/2020 Notification No. 44/2020 – State Tax, EO No. 131, Dtd.22.6.2020 Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
(142.91 KB)
386 02/06/2020 Order No. D.C.(A&R)-2/GST/PWR/Sections/2017-18/ADM-8, EO No. 118, Dtd.2.6.2020 Seeks to amend Order No. D.C.(A&R)-2/GST/PWR/Sections/2017-18/ADM-8, Dtd.10.10.2017 [regarding delegation of power under MGST Act (other than Registration and Composition)- Special Commissioner, Additional Commissioner and Joint Commissioner].
(330.38 KB)
387 26/05/2020 Notification No. GST-1020/C.R.47/Taxation- 1. EO No. 116, Part-IV-B, Dtd. 26.5.2020. Supersession of Notification No. MGST.1017/C.R.146/Taxation-1. Dtd. 7.9.2017 (regarding reconstitution of the State Level Screening Committee.
(128.82 KB)
388 21/05/2020 Notification No. GST-1020/C.R.15A/Taxation 1. EO No. 115, Dtd. 21.5.2020. Seeks to amend Notification No. GST. 1017/C.R. 94(B)/Taxation-1, dated 21.6.2017 (regarding sub-ordination of the officers appointed under MGST Act, 2017).
(70.72 KB)
389 21/05/2020 Notification No. GST-1020/C.R.15/Taxation 1. EO No. 115, Dtd. 21.5.2020. Seeks to authorizes the officers under MGST Act 2017, as the Revisional Authority for revision of decision or orders as referred in section 108 of MGST Act.
(102.5 KB)
390 18/05/2020 Notification No. 40/2020- State Tax, EO No. 112, Dtd.18.5.2020 Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
(155.64 KB)
391 13/05/2020 Notification No. 39/2020- State Tax, EO No. 110, Dtd. 13.5.2020. Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
(159.99 KB)
392 13/05/2020 Notification No. 35/2020- State Tax, EO No. 111, Dtd. 13.5.2020 Seeks to extend due date of compliance which falls during the period from \"20.03.2020 to 29.06.2020\" till 30.06.2020 and to extend validity of e-way bills.
(155.65 KB)
393 13/05/2020 No. GST-1020/C.R. 48/Taxation-1. Notification No. 38/2020-State Tax MGST (Fifth Amendment) Rules, 2020.
(164.18 KB)
394 12/05/2020 MAHARASHTRA ORDINANCE No. VIII OF 2020. Dated the 12th May 2020 (Marathi) Maharashtra Goods and Services Tax (Amendment) Ordinance,2020.(Mah. Ordinance No. VIII OF 2020)(Marathi)
(115.06 KB)
395 12/05/2020 MAHARASHTRA ORDINANCE No. VIII OF 2020. Dated the 12th May 2020 ( English) Maharashtra Goods and Services Tax (Amendment) Ordinance,2020.(Mah. Ordinance No. VIII OF 2020)( English)
(92.07 KB)
396 11/05/2020 Notification No. 37/2020- State Tax, EO No. 107, Dtd. 11.5.2020. Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the MGST Rules, 2017.
(155.85 KB)
397 11/05/2020 Notification No. 9/2020- State Tax, EO No. 106, Dtd.11.5.2020 Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
(154.48 KB)
398 05/05/2020 Notification No. 41/2020 Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
(70.51 KB)
399 07/04/2020 Notification No. 30/2020 - State Tax, No. GST-1020/C.R. 41/Taxation-1. Notification No. 30/2020-State Tax MGST (Fourth Amendment) Rules, 2020.
(162.42 KB)
400 07/04/2020 Notification No. 36/2020- State Tax, EO No. 101, Dtd. 7.4.2020. seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May,2020.
(164.38 KB)
401 07/04/2020 Notification No. 29/2020- State Tax, EO No. 101, Dtd. 7.4.2020. Seeks to prescribe return in FORM GSTR-3B of MGST Rules, 2017 alongwith due dates of furnishing the said form for April, 2020 to September, 2020.
(135.63 KB)
402 07/04/2020 Notification No. 28/2020- State Tax, EO No. 101, Dtd. 7.4.2020. Seeks to prescribe the due date for furnishing FORM-GSTR-1 by such class of registered persons having aggreage turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020.
(167.69 KB)
403 07/04/2020 Notification No. 34/2020- State Tax, EO No. 105, Dtd. 7.4.2020. Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
(155.68 KB)
404 07/04/2020 Notification No. 33/2020- State Tax, EO No. 105, Dtd. 7.4.2020. 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.
(155.33 KB)
405 07/04/2020 Notification No. 32/2020- State Tax, EO No. 105, Dtd. 7.4.2020. 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.
(157.19 KB)
406 07/04/2020 Notification No. 31/2020- State Tax, EO No. 105, Dtd. 7.4.2020. Seeks to provide relief by conditional lowering of interest rate for tax periods of February,2020 to April,2020.
(162.33 KB)
407 07/04/2020 Notification No. 27/2020- State Tax, EO No. 102, Dtd. 7.4.2020. Seeks to prescribe the due date for furnishing FORM-GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year.
(156.29 KB)
408 07/04/2020 Notification No. 19/2020- State Tax, EO No. 102, Dtd. 7.4.2020. Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
(155.12 KB)
409 07/04/2020 Notification No. 18/2020- State Tax, EO No. 102, Dtd. 7.4.2020. Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
(128.81 KB)
410 07/04/2020 Notification No. 17/2020- State Tax, EO No. 102, Dtd. 7.4.2020. Seeks to specify the class of persons who shall be exempted from aadhar authentication.
(159.66 KB)
411 07/04/2020 Notification No. 3/2020- State Tax (Rate), EO No. 104, Dtd. 7.4.2020. Seeks to amend Notification No. 1/2017- State Tax (Rate) to prescribe change in MGST rate of goods.
(154.68 KB)
412 07/04/2020 Notification No. 2/2020- State Tax (Rate), EO No. 104, Dtd. 7.4.2020 Seeks to amend Notification No. 11-2017-State Tax (Rate) dt.29.06.2017 reducing MGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
(160.21 KB)
413 30/03/2020 Notification No. 08/2020 - State Tax, No. GST-1020/C.R. 29/Taxation-1. Notification No. 08/2020-State Tax MGST (Second Amendment) Rules, 2020.
(157.49 KB)
414 30/03/2020 Notification No. 16/2020 - State Tax, No. GST-1020/C.R. 36/Taxation-1. Notification No. 16/2020-State Tax MGST (Third Amendment) Rules, 2020.
(201.24 KB)
415 30/03/2020 Notification No. 14/2020- State Tax, EO No.-100, Dt. 30 -3-2020 Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.
(133.54 KB)
416 30/03/2020 Notification No. 13/2020- State Tax, EO No.-100, Dt. 30 -3-2020 Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020.
(132.55 KB)
417 30/03/2020 Notification No. 12/2020- State Tax, EO No.-100, Dt. 30 -3-2020 Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under Notification No.2/2019-State Tax (Rate).
(161.1 KB)
418 30/03/2020 Notification No. 11/2020- State Tax, EO No.-100, Dt. 30 -3-2020 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
(169.14 KB)
419 23/03/2020 Notification No. 15/2020 Seeks to extend the time limit for furnishing of the annual return specified under section 44 of MGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.
(333.23 KB)
420 12/03/2020 MAHARASHTRA ACT No. V OF 2020. Dated the 12th March 2020 (Marathi) Maharashtra Goods and Services Tax (Amendment) (Amendment) Act, 2020.( Mah.Act. V OF 2020) (Marathi)
(89.96 KB)
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