The Finance Department of the Maharashtra Government issued Notification No. 16/2025-State Tax on October 1, 2025, concerning the Maharashtra Goods and Services Tax Act, 2017. Under No. MGST-2025 /C.R.-36(3)/Taxation-1, the government appoints October 1, 2025, as the date when clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the Maharashtra Goods and Services Tax (Amendment) Act, 2025 (XXXIX of 2025) come into effect. The notification was issued by Sanjay Kandhare, Deputy Secretary to the Government. The document originates from Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032. It was printed and published by Rupendra Dinesh More, Director, at the Government Central Press, 21-A, Netaji Subhash Road, Charni Road, Mumbai 400 004, and published at the Directorate of Government Printing, Stationery and Publications at the same address.
Key Entities Referenced
Maharashtra Goods and Services Tax Act, 2017: The primary act being amended or referred to in the notification.
Maharashtra Goods and Services Tax (Amendment) Act, 2025: The act amending the 2017 act, specifically section 1, sub-section (2).
Finance Department: The department issuing the notification.
Mumbai: Location of the Finance Department (Mantralaya).
RNI No. MAHBIL /2009/37831
महाारााष्ट्र� शाासन रााजपत्र
असाधााराण भााग चाारा-ब
वर्षष ११, अंक १४२(४)] बुधावारा, ऑक्टोोबरा १, २०२५/आश्वि�वन ९, शाके १९४७ [पष्ृठ १, किंकमं त : रुपये े९.००
असाधााराण क्रमांक ३६४
प्रााकिंधाकृत प्राकाशान
महाारााष्ट्र शाासनाने महाारााष्ट्र अकिंधाकिंनयेमांन्वयेे तयेारा केलेेलेे
(भााग एक, एक-अ आकिंण एक-ले येांमध्येे प्राकिंसद्ध केलेेलेे किंनयेम व आदेेशा येांव्येकिंतरिराक्त) किंनयेम व आदेेशा.
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 1st October, 2025.
NOTIFICATION
Notification No. 16/2025—State Tax
Maharashtra Goods and services tax act, 2017.
No. MGST-2025 /C.R.-36(3)/Taxation-1 .— In exercise of the powers conferred by sub-section
(2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2025 (XXXIX of 2025)
(hereinafter referred to as “said act”), the Maharashtra Government hereby appoints the 1st day of
October, 2025, as the date on which the provisions of clauses (ii) and (iii) of section 2, sections 3 to 5
and sections 7 to 15 of the said Act shall come into force.
SANJAY KANDHARE,
Deputy Secretary to Government.
(१)
भााग चाार-ब-३६४–१
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.