Maharashtra GST Act 2017
Maharashtra GST Act 2017 received the assent of the Governor on the 15th June 2017
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 Act, 2017 (Mah. Act No. XLIII of 2017), is
hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
RAKASH H. MALI, Principal Secretary to Government, Law and Judiciary Department.
MAHARASHTRA ACT No. XLIII OF 2017.
(First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 15th June 2017).
An Act to make provisions for levy and collection of tax on intra-State supply of goods or, services or, both in the State of Maharashtra and the matters connected therewith or incidental thereto.
WHEREAS, it is expedient to make provisions for levy and collection of tax on intra-State supply of goods or, services or, both in the State of Maharashtra and the matters connected therewith or incidental thereto ; it is hereby enacted in the Sixty-eighth Year of the Republic of India as follows :—
Maharashtra GST Act 2017 Chapter Wise and Section Wise
LEVY AND COLLECTION OF TAX
TIME AND VALUE OF SUPPLY
INPUT TAX CREDIT
TAX INVOICE, CREDIT AND DEBIT NOTES
ACCOUNTS AND RECORDS
PAYMENT OF TAX
INSPECTION, SEARCH, SEIZURE AND ARREST
DEMANDS AND RECOVERY
LIABILITY TO PAY IN CERTAIN CASES
APPEALS AND REVISION
OFFENCES AND PENALTIES
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