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Key Points

Maharashtra's Deputy CM Ajit Pawar tabled a bill to amend the state GST Act, introducing 13 key changes. The amendments aim to simplify tax processes, reduce appeal costs, and improve transparency. Key revisions include lower pre-deposit requirements for appeals and new penalties for track-and-trace violations. The bill also clarifies tax treatment for goods in SEZs, applying changes retroactively from 2017.

Key Points: Ajit Pawar Tables Maharashtra GST Amendment Bill for Taxpayer Transparency

  • Maharashtra GST Bill reduces appeal pre-deposit to 10% for penalty-only cases
  • Amendments align state GST with central Finance Act 2025
  • New track-and-trace mechanism penalties introduced under Section 122B
  • SEZ goods supply exempted from GST with retrospective effect from 2017
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Maha govt tables bill to amend GST Act to provide transparent services to taxpayers

Maharashtra govt introduces 13 GST amendments to streamline tax processes and enhance transparency for businesses and taxpayers.

"These amendments aim to provide easy and transparent services to taxpayers, not just legal compliance. – Ajit Pawar"

Mumbai, July 3

Deputy Chief Minister and Finance Minister Ajit Pawar on Thursday tabled the Maharashtra Goods and Services Tax (Amendment) Bill, 2025 in the Assembly to amend the Maharashtra Goods and Services Tax Act, 2017 with a total of 13 amendments.

The bill aims to implement the amendments in the Central GST Act at the state level as per the Finance Act, 2025, passed by the Central government in March 2025. This will create uniformity in the laws of the Centre and the state, and taxpayers will get more convenient and transparent services, he added.

The bill proposes revised provisions in the input service distributor, time of supply, distribution of deposit, ease of appeal process, track and trace mechanism, as well as provisions on the supply of specific goods. Amendments have also been suggested in the provisions of Sections 2, 12, 13, 17, 20, 34, 38, 39, 107, 112, 122, 148 and Schedule. In particular, the new provisions will be applicable to the supply of goods in Special Economic Zones or Free Trade Warehouses.

If only a penalty is demanded while appealing, only a 10 per cent advance payment will be allowed. The bill proposes to amend the provision with regard to payment of pre-deposit at 10 per cent instead of 25 per cent for filing appeals before the Appellate Authority in cases involving only the demand of penalty without involving the demand of tax.

The bill proposes to insert a new provision to provide for payment of pre-deposit at 10 per cent for filing appeals before the Appellate Tribunal in cases involving only the demand of penalty without involving the demand of tax. Section 122 B is being inserted to provide a penalty for contravention of provisions related to the Track and Trace Mechanism provided under section 148A.

The bill proposes to amend Schedule III with retrospective effect from July 1, 2017. Due to this amendment, the supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area shall be treated neither as a supply of goods nor as a supply of services.

The Deputy Chief Minister said that these amendments are not limited to legal compliance only but are aimed at providing easy and transparent services to taxpayers. He also clarified that this is an important step taken to make the implementation of the GST system more efficient.

- IANS

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Reader Comments

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Sarah B
As an expat running a business in Mumbai, I appreciate these GST reforms. The track and trace mechanism sounds promising, but implementation will be key. Hope the government provides proper training to tax officials too!
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Ananya R
Good move but I'm skeptical about the "transparency" claims. Last time they promised simplification, we ended up with more compliance headaches. The SEZ provisions seem beneficial though for export businesses 👍
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Vikram M
Why retrospective amendment from 2017? This will create confusion for businesses who have already filed returns based on previous rules. Government should think about practical difficulties before making such changes.
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Priya S
As a CA, I welcome these changes! The appeal process simplification will reduce litigation burden. But government should also focus on reducing GST portal glitches - that's the real pain point for taxpayers 😅
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Michael C
Interesting to see India's tax system evolving. The SEZ provisions align with global practices. Hope this attracts more foreign investment to Maharashtra. The state needs to market these reforms internationally too.

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