The Devendra Fadnavis-led government on Thursday tabled the Maharashtra Goods and Services Tax (Amendment) Bill in the state legislative assembly in order to bring uniformity between the central and state GST laws.
The bill, tabled in the Lower House of the state legislature by Minister of State for Finance Ashish Jaiswal, seeks to amend the Maharashtra GST Act, 2017, by incorporating 13 proposed changes aligned with the Finance Act, 2025 passed by the Centre in March.
“The amendments aim to bring uniformity between the central and state GST laws, thereby enabling more streamlined, transparent and taxpayer-friendly services,” he said.
The proposed amendments cover several key areas, including provisions related to input service distributors, time of supply, distribution of input tax credit, simplification of the appeals process, and tracking and tracing mechanisms. Updates are also proposed regarding the supply of specific goods and services, particularly for Special Economic Zones (SEZs) and Free Trade Warehousing Zones (FTWZs).
A notable provision includes a relief measure, wherein taxpayers filing appeals involving only penalty demands will be required to pre-deposit only 10 per cent of the disputed amount.
The minister said the amendments are not merely technical or compliance-driven but are aimed at improving the efficiency and user experience of the GST system.
“These reforms represent a major step towards making the GST regime more effective and taxpayer-friendly,” he said.
Source from: https://www.theweek.in/wire-updates/national/2025/07/03/bes13-mh-assembly-gst-bill.html
