The Maharashtra Goods and Services Tax Act, 2017
State Act of Maharashtra · Act 43 of 2017182 provisions
The enactment
| Long title | 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. |
|---|---|
| Type | Act |
| Citation | Act 43 of 2017 |
| Year | 2017 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 182 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 3 Officers under this Act.
- Section 4 Appointment of officers.
- Section 5 Powers of officers.
- Section 6 Authorisation of officers of central tax as proper officer in certain circumstances.
- Section 7 Scope of supply.
- Section 8 Tax liability on composite and mixed supplies.
- Section 9 Levy and collection.
- Section 10 Composition levy.
- Section 11 Power to grant exemption from tax.
- Section 11A Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
- Section 12 Time of supply of goods.
- Section 13 Time of supply of services.
- Section 14 Change in rate of tax in respect of supply of goods or services.
- Section 15 Value of taxable supply.
- Section 16 Eligibility and conditions for taking input tax credit.
- Section 17 Apportionment of credit and blocked credits.
- Section 18 Availability of credit in special circumstances.
- Section 19 Taking input tax credit in respect of inputs and capital goods sent for job work.
- Section 20 Manner of distribution of credit by Input Service Distributor.
- Section 21 Manner of recovery of credit distributed in excess.
- Section 22 Persons liable for registration.
- Section 23 Persons not liable for registration.
- Section 24 Compulsory registration in certain cases.
- Section 25 Procedure for registration.
- Section 26 Deemed registration.
- Section 27 Special provisions relating to casual taxable person and non-resident taxable person.
- Section 28 Amendment of registration.
- Section 29 Cancellation or suspension of registration.
- Section 30 Cancellation or suspension of registration.
- Section 31 Tax invoice.
- Section 31A Facility of digital payment to recipient.
- Section 32 Prohibition of unauthorised collection of tax.
- Section 33 Amount of tax to be indicated in tax invoice and other documents.
- Section 34 Credit and debit notes.
- Section 35 Accounts and other records.
- Section 36 Period of retention of accounts.
- Section 37 Furnishing details of outward supplies.
- Section 38 Communication of details of inward supplies and input tax credit.
- Section 39 Furnishing of returns.
- Section 40 First Return.
- Section 41 Availment of input tax credit.
- Section 44 Annual return.
- Section 45 Final return.
- Section 46 Notice to return defaulters.
- Section 47 Levy of late fee.
- Section 48 Goods and services tax practitioners.
- Section 49 Payment of tax, interest, penalty and other amounts.
- Section 49A Utilisation of input tax credit subject to certain conditions.
- Section 49B Order of utilization of input tax credit.
- Section 50 Interest on delayed payment of tax.
- Section 51 Tax deduction at source.
- Section 52 Collection of tax at source.
- Section 53 Transfer of input tax credit.
- Section 53A Transfer of certain amounts.
- Section 54 Refund of tax.
- Section 55 Refund in certain cases.
- Section 56 Interest on delayed refunds.
- Section 57 Consumer Welfare Fund.
- Section 58 Utilisation of Fund.
- Section 59 Self-assessment.
- Section 60 Provisional assessment.
- Section 61 Scrutiny of returns.
- Section 62 Assessment of non-filers of returns.
- Section 63 Assessment of unregistered persons.
- Section 64 Summary assessment in certain special cases.
- Section 65 Audit by tax authorities.
- Section 66 Special audit.
- Section 67 Power of inspection, search and seizure.
- Section 68 Inspection of goods in movement.
- Section 69 Power to arrest.
- Section 70 Power to summon persons to give evidence and produce documents.
- Section 71 Access to business premises.
- Section 72 Officers to assist proper officers.
- Section 73 Determination of tax, pertaining to the period upto Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any…
- Section 74 Determination of tax, pertaining to the period upto Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reaso…
- Section 74A Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial year 2024-2025 onward.
- Section 75 General provisions relating to determination of tax.
- Section 76 Tax collected but not paid to Government.
- Section 77 Tax wrongfully collected and paid to Central Government or State Government.
- Section 78 Initiation of recovery proceedings.
- Section 79 Recovery of tax.
- Section 80 Payment of tax and other amount in instalments.
- Section 81 Transfer of property to be void in certain cases.
- Section 82 Tax to be first charge on property.
- Section 83 Provisional attachment to protect revenue in certain cases.
- Section 84 Continuation and validation of certain recovery proceedings.
- Section 85 Liability in case of transfer of business.
- Section 86 Liability of agent and principal.
- Section 87 Liability in case of amalgamation or merger of companies.
- Section 88 Liability in case of company in liquidation.
- Section 89 Liability of directors of private company.
- Section 90 Liability of partners of firm to pay tax.
- Section 91 Liability of guardians, trustees, etc.
- Section 92 Liability of Court of Wards, etc.
- Section 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases.
- Section 94 Liability in other cases.
- Section 95 Definitions.
- Section 96 Constitution of Authority for Advance Ruling.
- Section 97 Application for advance ruling.
- Section 98 Procedure on receipt of application.
- Section 99 Constitution of Appellate Authority for Advance Ruling.
- Section 100 Appeal to the Appellate Authority.
- Section 101 Orders of Appellate Authority.
- Section 102 Rectification of advance ruling.
- Section 103 Applicability of advance ruling.
- Section 104 Advance ruling to be void in certain circumstances.
- Section 105 Powers of Authority and Appellate Authority.
- Section 106 Procedure of Authority and Appellate Authority.
- Section 107 Appeals to Appellate Authority.
- Section 108 Powers of Revisional Authority.
- Section 109 Appellate Tribunal and Benches thereof.
- Section 111 Procedure before Appellate Tribunal.
- Section 112 Appeals to Appellate Tribunal.
- Section 113 Orders of Appellate Tribunal.
- Section 115 Interest on refund of amount paid for admission of appeal.
- Section 116 Appearance by authorised representative.
- Section 117 Appeal to High Court.
- Section 118 Appeal to Supreme Court.
- Section 119 Sums due to be paid notwithstanding appeal, etc.
- Section 120 Appeal not to be filed in certain cases.
- Section 121 Non-appealable decisions and orders.
- Section 122 Penalty for certain offences.
- Section 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure.
- Section 122B Penalty for failure to comply with track and trace mechanism.
- Section 123 Penalty for failure to furnish information return.
- Section 124 Fine for failure to furnish statistics.
- Section 125 General penalty.
- Section 126 General disciplines related to penalty.
- Section 127 Power to impose penalty in certain cases.
- Section 128 Power to waive penalty or fee or both.
- Section 128A Waiver of interest or penalty or both relating to demands raised under section 73 for certain tax periods.
- Section 129 Detention, seizure and release of goods and conveyances in transit.
- Section 130 Confiscation of goods or conveyances and levy of penalty.
- Section 131 Confiscation or penalty not to interfere with other punishments.
- Section 132 Punishment for certain offences.
- Section 133 Liability of officers and certain other persons.
- Section 134 Cognizance of offences.
- Section 135 Presumption of culpable mental state.
- Section 136 Relevancy of statements under certain circumstances.
- Section 137 Offences by Companies.
- Section 138 Compounding of offences.
- Section 139 Migration of existing tax payers.
- Section 140 Transitional arrangements for input tax credit.
- Section 141 Transitional provisions relating to jobwork.
- Section 142 Miscellaneous transitional provisions.
- Section 143 Jobwork procedure.
- Section 144 Presumption as to documents in certain cases.
- Section 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
- Section 146 Common Portal.
- Section 147 Deemed Exports.
- Section 148 Special procedure for certain processes.
- Section 148A Track and trace mechanism for certain goods.
- Section 149 Goods and services tax compliance rating.
- Section 150 Obligation to furnish information return.
- Section 151 Power to call for information.
- Section 152 Bar on disclosure of information.
- Section 153 Taking assistance from an expert.
- Section 154 Power to take samples.
- Section 155 Burden of proof.
- Section 156 Persons deemed to be public servants.
- Section 157 Protection of action taken under this Act.
- Section 158 Disclosure of information by a public servant.
- Section 158A Consent based sharing of information furnished by taxable person.
- Section 159 Publication of information in respect of persons in certain cases.
- Section 160 Assessment proceedings, etc. not to be invalid on certain grounds.
- Section 161 Rectification of errors apparent on the face of record.
- Section 162 Bar on jurisdiction of civil courts.
- Section 163 Levy of fee.
- Section 164 Power of Government to make rules.
- Section 165 Power to make regulations.
- Section 166 Laying of rules, regulations and notifications.
- Section 167 Delegation of powers.
- Section 168 Power to issue instructions or directions.
- Section 168A Power of Government to extend time limit in special circumstances.
- Section 169 Service of notice in certain circumstances.
- Section 170 Rounding off of tax, etc.
- Section 171 Antiprofiteering measure.
- Section 172 Removal of difficulties.
- Section 173 Repeals.
- Section 174 Savings.
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