Office of the Commissioner of Sales Tax, 8th floor,
Vikrikar Bhavan, Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To,
No. Addl. CST(VAT-2)/GST Registration/2017-18/B-363
Mumbai
dated 23 June 2017
Trade Cir. No. 22 T of 2017
Subject : Registration under Maharashtra Goods and Services Tax Act, 2017.
Ref. : (1) Maharashtra Act No. XLIII of 2017 published in the Official Gazette dated 15th June 2017.
(2) Notification for appointment of certain sections of MGST Act, published in the Government Gazette dated 21st June 2017.
(3) Notification in respect of notifying the Common Goods and Services Tax Electronic portal for the purposes of MGST Act, published in the Government Gazette dated 21st June 2017.
(4) Maharashtra Goods and Services Tax Rules, 2017 published in the Official Gazette dated 22nd June 2017.
Gentlemen/ Sir/ Madam,
1. Background:
(1) The Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as "MGST Act") is published in the Official Gazette dated 15th June 2017. Further, vide Notification cited at Ref. (2) above sections pertaining to the registration i.e. section 22 to section 30 have come into force with effect from 22nd June 2017.
(2) In addition to this, the Finance Department vide notification cited at Ref. (4) above has also framed rules related to the Registration and Composition under the MGST Act.
(3) On this background the process of Registration under the MSGT Act will commence on 25th June 2017.
Please refer to the attached file for details
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