RNI No. MAHBIL /2009/37831
महाराष्ट्र शासन राजपत्र
असाधारण भाग चार-ब
वर्ष ११, अंक २८(२)] मंगळवार, फेब्रुवारी २५, २०२५/फेाल्गुन ६, शके १९४६ [पृष्टठे ५, किंकंमत : रुपये ९.००
असाधारण क्रमांक ७७
प्ाकिंधकृत प्काशन
महाराष्ट्र शासनाने महाराष्ट्र अकिंधकिंनयेमांन्वये तयेार केलेले
(भाग एक, एक-अ आकिंण एक-ल येांमध्ये प्किंसद्ध केलेले किंनयेम व आदेश येांव्येकिंतररक्त) किंनयेम व आदेश.
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 25th February, 2025.
NOTIFICATION
Notification No. 07/2025—State Tax
Maharashtra Goods and services tax act, 2017.
MGST-1025/C.R.-12/Taxation. –In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely : —
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Amendment) Rules, 2025.
(2) Save as otherwise provided in these rules, they shall come into force on the 23rd January 2025.
2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, after rule 16, the following rule shall be inserted, namely :—
"16A. Grant of temporary identification number.— Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12.".
२ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, फेब्रुवारी २५, २०२५/फेाल्गुन ६, शके १९४६3. In the said rules, with effect from a date to be notified, in rule 19, in sub-rule (1), after the words, letters and figures "FORM GST REG-10", the words, letters and figures "or in the intimation furnished by the composition taxpayer in FORM GST CMP-02" shall be inserted.
4. In the said rules, with effect from a date to be notified, in rule 87, in the sub-rule (4), after the words "common portal", the words, figures and letters "as per rule 16A" shall be inserted.
5. In the said rules, with effect from a date to be notified, for FORM REG-12, the following form shall be substituted, namely :–
"FORM GST REG-12
[See rule16(1), 16A]
Reference Number -
Date :
To (Name):
(Address):
Temporary Registration Number/Temporary Identification Number
Order of Grant of Temporary Registration/Suo Moto Registration/ Temporary
Identification Number
Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under:
PART A
| Details of person to whom temporary registration granted | NaN | |||
| 1. | Name and Legal Name, if applicable | NaN | ||
| 2. | Gender | Male/Female/Other | NaN | |
| 3. | Father's Name | NaN | ||
| 4. | Date of Birth | DD/MM/YYYY | NaN | |
| 5. | Address of the Person | Building No./Flat No. | NaN | |
| Floor No. | NaN | |||
| Name of Premises/ Building | NaN | |||
| Road/ Street | NaN | |||
| Town/City/Locality/Village | NaN | |||
| Block/ Taluka | NaN | |||
| District | NaN | |||
| State | NaN | |||
| PIN Code | NaN | |||
| 6. | Permanent Account Number of the person, if available | NaN | ||
| 7. | Mobile No. | NaN | ||
| 8. | Email Address | NaN | ||
| 9. | Other ID, if any (Voter ID No./ Passport No./ Driving License No./ Aadhaar No./Other) | NaN | ||
| 10. | Reasons for temporary registration | NaN | ||
| 11. | Effective date of regis- tration/ temporary ID | NaN | ||
| 12. | Registration No. / Temporary ID | NaN |
13. Details of Bank Accounts (s) [Optional]
Total Number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account
Number
IFSC
Type of Account
Bank Name
To be auto-populated (Edit mode)
Branch Address
Note – Add more bank accounts.
(Upload of Seizure Memo/Detention Memo/Any other supporting
<>
Place : <>
Date : Designation/Jurisdiction:
Note.—A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority.
४ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, फेब्रुवारी २५, २०२५/फेाल्गुन ६, शके १९४६PART B
Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details :—
| Details of person to whom temporary identification number has been granted | |||
| 1. | Name and Legal Name, if applicable | ||
| 2. | Gender | Male/Female/Other | |
| 3. | Father's Name | ||
| 4. | Date of Birth | DD/MM/YYYY | |
| 5. | Address of the Person | Building No./ Flat No. | |
| Floor No. | |||
| Name of Premises/ Building | |||
| Road/ Street | |||
| Town/City/Locality/Village | |||
| Block/ Taluka | |||
| District | |||
| State | |||
| PIN Code | |||
| 6. | Permanent Account Number of the person, if available | ||
| 7. | Mobile No. | ||
| 8. | Email Address | ||
| 9. | Other ID, if any (Voter ID No./ Passport No./ Driving License No./ Aadhaar No./ Other) | ||
| 10. | Effective date of temporary ID | ||
| 11. | Temporary ID |
12. Details of Bank Accounts (s) [Optional]
| Total Number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) |
Details of Bank Account
Accoun Number
IFSC
Type of Account
Bank Name
To be auto-populated (Edit mode)
Branch Address
Note – Add more bank accounts.
Signature
Place : <>
Date : Designation/Jurisdiction:
Note.—A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority.".
By order and in the name of the Governor of Maharashtra,
MANDAR KELKAR, Deputy Secretary to Government. Note.—The principal rules were published in the Maharashtra Government Gazette, Extra- ordinary, No.170 Part IV-B, vide notification No. MGST. 1017/C.R.- 90/Taxation-1, dated the 22nd June 2017 and was last amended vide Finance Department Notification No. MGST.1024/C.R.-44/ Taxation-1, dated the 05th November, 2024 [Notification No. 20/2024-State Tax] which was published in the Maharashtra Government Gazette, Extra-ordinary No.455, Part IV-B, dated the 05th November, 2024.
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.