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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032,

dated the 23rd October 2020.

NOTIFICATION

Notification No. 78/2020—State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1020 / C.R.-97B / Taxation-1.— In exercise of the powers conferred by the first proviso to

rule 46 of the Maharashtra Goods and Services Tax Rules, 2017, the Government of Maharashtra, on the

recommendations of the Council, hereby makes the following amendment in the Government notification of the

Finance Department, No. MGST-1017/C.R.103(19)/Taxation-1., dated the 29th June, 2017, published in the

Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No.182, dated the 29th June, 2017, namely: —

In the said notification, with effect from the 1st day of April, 2021, for the Table, the following shall be

substituted, namely, —

“Table

Serial Number

(1)

Aggregate Turnover in the preceding

Financial Year

(2)

Number of Digits of Harmonised System

of Nomenclature Code (HSN Code)

(3)

1.

Up to rupees five crores

4

2.

more than rupees five crores

6

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(1)

2

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Provided that a registered person having aggregate turnover up to five crores rupees in the previous

financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in

column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to

unregistered persons.”.

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

____________________________________________________________________________________

Note: The principal Notification No. MGST-1017/C.R.103(19)/Taxation-1., dated the 29th June, 2017, was

published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No.182, dated the 29th June, 2017.

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.