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RNI No. MAHENG /2009/35528
महाारााष्ट्र� शाासन रााजपत्र
असाधााराण भााग आठ
वर्षष ११, अंक २३] गुरुवारा, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७ [पष्ृठ े९, किंकमं त : रुपये े२७.००
असाधााराण क्रमांक ५५
प्रााकिंधाकृत प्राकाशान
महाारााष्ट्र किंवधाानमंडळााचेे अकिंधाकिंनयेम व रााज्येपालैांनी प्रााख्येाकिंपत केलैेलैे अध्येादेेशा व केलैेलैे किंवकिंनयेम आकिंण
किंवधाी व न्येाये किंवभाागाकडून आलैेलैी किंवधाेयेके (इंंग्रजी अनुवादे).
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Goods and Services Tax (Amendment) Bill, 2025 (L. A. BILL No.
LXXIII of 2025), introduced in the Maharashtra Legislative Assembly on the 3rd July 2025, is hereby
published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
SATISH WAGHOLE,
Secretary (Legislation) to Government,
Law and Judiciary Department.
L. A. BILL No. LXXIII OF 2025.
A BILL
further to amend the Maharashtra Goods
and Services Tax Act, 2017.
Mah. WHEREAS it is expedient further to amend the Maharashtra Goods and
XLIII of Services Tax Act, 2017, for the purposes hereinafter appearing; it is hereby
2017.
enacted in the Seventy-sixth Year of the Republic of India as follows :—
1. (1) This Act may be called the Maharashtra Goods and Services Tax Short title
(Amendment) Act, 2025. and
commence-
(2) Save as otherwise provided in this Act, this section shall come ment.
into force with immediate effect, and the remaining sections shall
come into force on such date, with prospective or retrospective
effect, as the State Government may, by notification in the
Official Gazette, appoint and different dates may be appointed
for different provisions of this Act and any reference in any such
provision to the commencement of this Act, shall be construed as a
reference to the coming into force of that provision.
भााग आठ-५५–१be appointed for different provisions of this Act and any reference in any such
provision the comencement of this Act, shall be construed as a reference to the
coming into force of that provision.
2. In section 2 of the Maharashtra Goods and Services Tax Act 2017
(hereinafter referred to as “the principal Act”),—
(i) In clause (61), after the word and figure “section 9’’, the words, brackets
2 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७
and figures ‘‘of this Act or under sub-section (3) or sub-section (4) of section 5
Amendment 2. In section 2 of the Maharashtra Goods and Services Tax Act, 2017 Mah.
of the integrated Goods and Services Tax Act,’’ shall be inserted and shall be
of section 2 of (hereinafter referred as the “principal Act”),— XLIII of
deemed to have been inserted with effect from the 1st day of April 2025; Mah. XLIII of 2017.
2017. (i) in clause (61), after the word and figure “section 9”, the words,
(ii) in clause (69)
brackets and figures “of this Act or under sub-section (3) or sub-section (4)
(a) in sub-clause (c), after the words “management of a municipal”, of section 5 of the Integrated Goods and Services Tax Act,” shall be inserted
the word “fund” shall be inserted; and shall be deemed to have been inserted with effect from the 1st day of
April 2025 ;
(b) after sub-clause (c), the following Explanation shall be inserted,
namely:- (ii) in clause (69),—
“Explanation.- For the purposes of this sub-clause- (a) in sub-clause (c), after the words “management of a municipal”,
the word “ fund ” shall be inserted ;
(a) “local fund” means any fund under the control or management
(b) after sub-clause (c), the following Explanation shall be
of an authority of a local self-government established for discharging civic
inserted, namely :—
functions in relation to a Panchayat area and vested by law with the powers
to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever “ Explanation.— For the purposes of this sub-clause ,—
name called (a) local fund” means any fund under the control or management of
an authority of a local self-government established for discharging civic
Amendment of
functions in relation to a Panchayat area and vested by law with the powers
section 12 of Mah. XLIII of
to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever
2017.
name called ;
(b) “ municipal fund ” means any fund under the control or management
of an authority of a local self-government established for discharging civic
functions in relation to a Metropolitan area or Municipal area and vested
by law with the powers to levy, collect and appropriate any tax, duty, toll,
cess or fee, by whatever name called ;” ;
(iii) after clause (116), the following clause shall be inserted, namely: ––
“(116A) ‘‘unique identification marking’’ means the unique identification
marking referred to in clause (b) of sub-section (2) of section 148A and
includes a digital stamp, digital mark or any other similar marking, which
is unique, secure and non-removable ; ”.
Amendment 3. In section 12 of the principal Act, sub-section (4) shall be deleted.
of section 12
of Mah. XLIII
of 2017.
Amendment 4. In section 13 of the principal Act, sub-section (4) shall be deleted.
of section 13
of Mah. XLIII
of 2017.
Amendment 5. In section 17 of the principal Act, in sub-section (5), in clause (d), ––
of section 17
(i) for the words “plant or machinery”, the words “plant and machinery”
of Mah. XLIII
of 2017. shall be substituted and shall be deemed to have been substituted with
effect from the 1st day of July 2017 ;
(ii) the Explanation shall be numbered as Explanation 1 thereof, and
after Explanation 1 as so numbered, the following Explanation shall be
inserted, namely : ––
“Explanation 2.––For the purposes of clause (d), it is hereby clarified
that notwithstanding anything to the contrary contained in any judgment,
decree or order of any court, tribunal, or other authority, any reference to
‘plant or machinery’ shall be construed and shall always be deemed to have
been construed as a reference to ‘ plant and machinery ’ ; ”.महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७ 3
6. In section 20 of the principal Act, with effect from the 1st day of April Amendment of
2025, –– section 20 of
Mah. XLIII of
(i) in sub-section (1), after the word and figure “section 9”, the words, 2017.
brackets and figures “of this Act or under sub-section (3) or
sub-section (4) of section 5 of the Integrated Goods and Services
Tax Act” shall be inserted ;
(ii) in sub-section (2), after the word and figure “section 9”, the words,
brackets and figures “of this Act or under sub-section (3) or
sub-section (4) of section 5 of the Integrated Goods and Services
Tax Act” shall be inserted.
7. In section 34 of the principal Act, in sub-section (2), for the proviso, the
Amendment of
following proviso shall be substituted, namely : –– section 34 of
Mah. XLIII
“Provided that no reduction in output tax liability of the supplier shall
of 2017.
be permitted, if the––
(i) input tax credit as is attributable to such a credit note, if availed,
has not been reversed by the recipient, where such recipient is a
registered person ; or
(ii) incidence of tax on such supply has been passed on to any other
person, in other cases.”.
8. In section 38 of the principal Act, –– Amendment of
section 38 of
(i) in sub-section (1), for the words “an auto-generated statement”, the
Mah. XLIII
words “a statement” shall be substituted; of 2017.
(ii) in sub-section (2), ––
(a) for the words “auto-generated statement under”, the words
“statement referred in” shall be substituted ;
(b) in clause (a), the word “and” shall be deleted ;
(c) in clause (b), after the words “ by the recipient, ”, the word
“including” shall be inserted ;
(d) after clause (b), the following clause shall be inserted, namely: –
“(c) such other details as may be prescribed. ”.
9. In section 39 of the principal Act, in sub-section (1), for the words “and Amendment of
within such time”, the words “within such time, and subject to such conditions section 39 of
Mah. XLIII
and restrictions” shall be substituted.
of
2017.
10. In section 107 of the principal Act, in sub-section (6), for the proviso, the Amendment of
following proviso shall be substituted, namely : –– section 107 of
Mah. XLIII of
“Provided that in case of any order demanding penalty without involving 2017.
demand of any tax, no appeal shall be filed against such order unless a sum equal
to ten per cent. of the said penalty has been paid by the appellant.”.
11. In section 112 of principal Act, in sub-section (8), the following proviso Amendment of
shall be inserted, namely : –– section 112 of
Mah. XLIII of
“Provided that in case of any order demanding penalty without involving 2017.
demand of any tax, no appeal shall be filed against such order unless a sum equal
to ten per cent. of the said penalty, in addition to the amount payable under the
proviso to sub-section (6) of section 107 has been paid by the appellant. ”.
भााग आठ-५५–२4 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७
Insertion of new 12. After section 122A of the principal Act, the following section shall be
section 122B in inserted, namely : —
Mah. XLIII
of 2017.
“122B. Notwithstanding anything contained in this Act, where any
Penalty for
failure to person referred to in clause (b) of sub-section (1) of section 148A acts in
comply contravention of the provisions of the said section, he shall, in addition to
with track and any penalty under Chapter XV or the provisions of this Chapter, be liable
trace to pay a penalty equal to an amount of one lakh rupees or ten per cent. of
mechanism. the tax payable on such goods, whichever is higher. ”.
Insertion of 13. After section 148 of the principal Act, the following section shall be
new inserted, namely : ––
section 148A in
Mah. XLIII
of 2017.
Track “148A. (1) The Government may, on the recommendations of the
and trace Council, by notification, specify, –
mechanism
(a) the goods;
for certain
goods. (b) persons or class of persons who are in possession or deal with such
goods,
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause
(a) of sub-section (1), ––
(a) provide a system for enabling affixation of unique identification
marking and for electronic storage and access of information
contained therein, through such persons, as may be prescribed;
and ;
(b) prescribe the unique identification marking for such goods;
including the information to be recorded therein.
(3) The persons referred to in sub-section (1) shall,—
(a) affix on the said goods or packages thereof, a unique identification
marking, containing such information and in such manner;
(b) furnish such information and details within such time and
maintain such records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business
of manufacture of such goods, including the identification, capacity,
duration of operation and such other details or information, within
such time and in such form and manner;
(d) pay such amount in relation to the system referred to in
sub-section (2),
as may be prescribed.”.
Amendment 14. In Schedule III of the principal Act, ––
of Schedule (i) in paragraph 8, after clause (a), the following clause shall be
III of Mah.
inserted and shall be deemed to have been inserted with effect from the
XLIII of 2017.
1st day of July 2017, namely : ––
“(aa) Supply of goods warehoused in a Special Economic Zone or
in a Free Trade Warehousing Zone to any person before clearance for
exports or to the Domestic Tariff Area ; ”;
(ii) in Explanation 2, after the words “For the purposes of”, the words,
brackets and letter “clause (a) of” shall be inserted and shall be deemed to
have been inserted with effect from the 1st day of July 2017 ;महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७ 5
(iii) after Explanation 2, the following Explanation shall be inserted and
shall be deemed to have been inserted with effect from the 1st day of July 2017,
namely : ––
“Explanation 3. –– For the purposes of clause (aa) of paragraph 8, the
expressions “Special Economic Zone”, “Free Trade Warehousing Zone”
and “Domestic Tariff Area” shall have the same meanings respectively as
assigned to them in section 2 of the Special Economic Zones Act, 2005. ”.
28 of
2005.
15. No refund shall be made of all such tax which has been collected, No refund of
but which would not have been so collected, had section 14 been in force at all tax collected.
material times.
भााग आठ-५५–२अ6 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७
STATEMENT OF OBJECTS AND REASONS
Various decisions have been taken by the Goods and Services Tax Council in
its meeting requiring amendments in Goods and Service Tax Laws. Accordingly,
the Central Goods and Services Tax, 2017 (12 of 2017) has been amended by
the Parliament by the Finance Act, 2025 (7 of 2025). In order to implement the
decisions taken by the Goods and Services Tax Council in aforesaid meetings and
to maintain uniformity in applicability of the provisions of the Central Goods
and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act,
2017 (Mah. XLIII of 2017), it is expedient to amend the Maharashtra Goods and
Services Tax Act, 2017.
2. The salient features of the proposed amendments are as follows: -
(i) to amend clause (61) of section 2, to explicitly include inter-state
Reverse Charge Mechanism (RCM) transactions under the Input
Service Distributor (ISD) mechanism by including reference to
supplies subject to tax under sub-section (3) and (4) of section 5 of
the Integrated Goods and Services Tax Act, 2017 ;
(ii) to amend sub-clause (c) of clause (69) of section 2, to insert an
Explanation to provide for definitions of the terms ‘Local Fund’
and ‘ Municipal Fund ’ ;
(iii) to insert a new clause (116A) in section 2, to provide definition of
Unique Identification Marking for implementation of Track and
Trace Mechanism;
(iv) to delete sub-section (4) of section 12 and sub-section (4) of section 13,
to remove the provision for time of supply in respect of transaction
in vouchers, the same being neither supply of goods nor supply of
services ;
(v) to amend clause (d) of sub-section (5) of section 17, with retrospective
effect from 1st July 2017 ;
(vi) to amend sub-sections (1) and (2) of section 20, to clearly include
inter-state Reverse Charge Mechanism (RCM) transactions under
the Input Service Distributor (ISD) system by referring to supplies
taxable under sub-sections (3) and (4) of section 5 of the Integrated
Goods and Services Tax Act, 2017 ;
(vii) to amend sub-section (2) of section 34, to explicitly provide for
requirement of reversal of corresponding input tax credit in respect
of a credit-note, if availed, by the registered recipient, for the
purpose of reduction of tax liability of the supplier in respect of the
said credit note. It further seeks to remove the condition in the said
proviso of not having passed the incidence of interest on supply for
the purpose of reduction of tax liability of the supplier in respect
of the said credit note ;
(viii) to amend sub-sections (1) and (2) of section 38, to remove the term
“auto-generated” in relation to the statement of input tax credit ;
(ix) to amend sub-section (1) of section 39, so as to provide for an
enabling clause to prescribe conditions and restriction for filing of
return under the said sub-section ;महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७ 7
(x) to amend the proviso to sub-section (6) of section 107, for providing
payment of pre-deposit at ten per cent. instead of twenty five per
cent. for filing appeals before Appellate Authority in cases involving
only demand of penalty without involving the demand of tax ;
(xi) to insert a new proviso to sub-section (8) of section 112, to provide
for payment of pre-deposit at ten per cent. for filing appeals before
Appellate Tribunal in cases involving only demand of penalty
without involving the demand of tax ;
(xii) to insert section 122B, to provide penalty for contraventions of
provisions related to the Track and Trace Mechanism provided
under section 148A ;
(xiii) to insert section 148A, as an enabling provision to empower
the Government to enforce the Track and Trace Mechanism for
specified evasion prone commodities ;
(xiv) to amend Schedule III, with retrospective effect from 1st July
2017,—
(a) by inserting a new clause (aa) in paragraph 8 of Schedule III, to
provide that the supply of goods warehoused in a Special Economic
Zone or in a Free Trade Warehousing Zone to any person before
clearance for exports or to the Domestic Tariff Area shall be treated
neither as supply of goods nor as supply of services ;
(b) to amend Explanation 2, to clarify that the said explanation would
be applicable in respect of clause (a) of paragraph 8 of the said
Schedule;
(c) to add Explanation 3 to define the terms ‘Special Economic Zone’,
‘Free Trade Warehousing Zone’ and ‘Domestic Tariff Area’, for the
purpose of the proposed clause (aa) in paragraph 8 of said Schedule.
3. The Bill seeks to achieve the above objectives.
Mumbai, AJIT PAWAR,
Dated the 2nd July 2025. Deputy Chief Minister (Finance).8 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposals for delegation of legislative powers,
namely :—
Clause 1 (2).— Under this clause, power is taken to the State
Government, to bring into force the remaining sections of this Act on such
date, with prospective or retrospective effect, as the State Government may,
by notification in the Official Gazette, appoint and different dates may be
appointed for different provisions of this Act.
Clause 13.— Under this clause, which seeks to insert section 148A in
the said Act, power is taken to the State Government,—
(i) in sub-clause (1) to specify, by notification the applicability of this
section to goods or persons;
(ii) in sub-clause (2) to prescribe a system for enabling affixation of
unique identification marking and for electronic storage and
access of information contained therein, through such persons.
(iii) in sub-clause (3) to prescribe,—
(a) the information and manner of affixing unique identification
marking on the goods or packages ;
(b) form and manner of furnishing information and details, within
such time;
(c) form and manner of furnishing details of machinery installed
in the place of business and such other details or information;
(d) amount to be paid in relation to system for enabling affixation
of unique identification marking.
2. The above-mentioned proposals for delegation of legislative power are
of normal character.महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै ३, २०२५/आर्षाढ १२, शाके १९४७ 9
FINANCIAL MEMORANDUM
In order to implement the decisions taken by the Goods and Services Tax
Council and to maintain uniformity in applicability of the provisions of the
Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and
Services Tax Act, 2017 (Mah. XLIII of 2017), certain amendments are made
in various sections of the Maharashtra Goods and Services Tax Act, 2017
(Mah. XLIII of 2017).
There is no provision in the Bill which would involve the recurring or non-
recurring expenditure from the Consolidated Fund of the State on its enactment
as an Act of the State Legislature.
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.