MGST department will not adpot CBIC Circulars, shall issue their own Circulars w.r.t. GST

No Comments

The Maharashtra Goods and Services Tax Department (“MGSTD”) vide Trade Circular No. 01T of 2021, dated January 12, 2021, withdrew Trade Circular 39T of 2019 dated July 5, 2019, issued for the adoption of CBIC Circulars unless separate circular issued w.r.t. same subject matter by MGSTD.

This office has issued trade circular 39T of 2019 dated 5th July 2019 regarding deemed adoption of GST circulars issued by the Central Board of Indirect Taxes and Customs (CBIC). It was decided to adopt the GST circulars issued by the CBIC in order to ensure uniformity in implementation of Maharashtra Goods and Services Tax Act, 2017 unless a separate circular on the same subject is issued by Maharashtra Goods and Services Tax Department (MGSTD). In view of the said circular, if GST circular was issued by the CBIC and separate circular regarding the same subject matter was not issued by the MGSTD then, GST circular issued by CBIC was applicable, mutatis mutandis, for the implementation of MGST Act, 2017.

A re-examination of the circular 39T of 2019 led to the consensus for the need to have a single source of information. In order to maintain the integrity of communication and so also to avoid confusion caused as to which circular instructions are to be followed in case where there are circulars issued by CBIC as well as circulars issued by the MGSTD, it is decided to withdraw Trade circular 39T of 2019 w.e.f. the date of issuance of this circular, Henceforth, whenever CBIC issues any circular, MGSTD, on its examination, would issue a separate circular regarding its applicability for the implementation of the MGST Act.

It is further clarified that circulars issued by CBIC till withdrawal of 39T of 2019 are deemed to have been adopted for the implementation or MGST Act, 2017 unless MGSTD has issued separate circular on the same subject. Actions taken on the basis of circulars adopted by the MGSTD would remain valid. GST circulars adopted by the MGSTD are made available on the MGSTD website from time to time. List of such circulars adopted is attached herewith (Annexure-I).

This Trade Circular is clarificatory in nature, Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra.

The Trade Circular & Annexure can be accessed at: