Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023. - 10/2023-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th June, 2023. NOTIFICATION Notification No. 10/2023-State Tax Maharashtra Goods and Services Tax Act, 2017 No. MGST.1023/C.R.27/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 the Finance Department No. GST-1020/C.R. 37 (B) /Taxation-1. [Notification No. 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 August, 2023, for the words ten crore rupees , the words five crore rupees shall be substituted. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note - The principal notification No. 13/2020 State Tax, dated the 30th March, 2020 was published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 100, dated the 30 th March, 2020, and was last amended vide notification No. 17/2022-State Tax, dated the 16 th September, 2022, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 322, dated the 16th September, 2022.