Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 50 Cr from 01st April 2021 - 05/2021-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 15th March, 2021. NOTIFICATION Notification No. 05/2021-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1021 / C.R. 35 / Taxation 1. -In exercise of the powers conferred by sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 2017, the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the Government Notification of Finance Department No. GST.1020/C.R.37B/Taxation-1(13/2020-State Tax), dated the 30th March, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 100, dated the 30th March, 2020, namely :- In the said notification, in the first paragraph, with effect from the 1st day of April, 2021, for the words one hundred crore rupees , the words fifty crore rupees shall be substituted. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government