Maharashtra Goods and Services Tax (MGST) Rules
CHAPTER I - PRELIMINARY
Short title and Commencement
Definitions
CHAPTER II - COMPOSITION RULES
Intimation for composition levy
Effective date for composition levy
Conditions and restrictions for composition levy
Validity of composition levy
Rate of tax of the composition levy
CHAPTER III - REGISTRATION
Application for registration
Verification of the application and approval
Issue of registration certificate
Separate registration for multiple business verticals within a State or a Union territory
Grant of registration to persons required to deduct tax at source or to collect tax at source
Grant of registration to non-resident taxable person
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
Extension in period of operation by casual taxable person and non-resident taxable person
Suo moto registration
Assignment of Unique Identity Number to certain special entities
Display of registration certificate and Goods and Services Tax Identification Number on the name board
Amendment of registration
Application for cancellation of registration
Registration to be cancelled in certain cases
Cancellation of registration
Revocation of cancellation of registration
Migration of persons registered under the existing law
Physical verification of business premises in certain cases
Method of authentication
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