On October 10, 2024, the Maharashtra government issued Notification No. MGST-1524 under the Maharashtra Goods and Services Tax Act, 2017, defining the jurisdiction of various tax officers in the state. Effective from July 24, 2024, the notification specifies that all Additional Commissioners of State Tax, headquartered in Mumbai and other regions, will have jurisdiction over the entire state. The notification includes a detailed schedule listing the officers’ designations, their headquarters, and the corresponding MAHAVIKAS codes. The areas covered include multiple zones, such as Mumbai, Pune, Thane, Raigad, Nashik, and Kolhapur, ensuring that each officer is responsible for overseeing GST compliance and administration across their respective jurisdictions. This measure aims to clarify the governance structure for GST operations within Maharashtra. The notification concludes with the official endorsement from the Deputy Secretary to the Government of Maharashtra, Mandar Kelkar, emphasizing its implementation in the interest of effective tax administration.
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 10th October, 2024.
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1524/C.R.38/Area Jurisdiction/ADL.CST/Tax-1.—In exercise of the powers conferred by sub-section (2) of section 4 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as “the Act”) the Government of Maharashtra, hereby with effect from the 24th July, 2024 specifies the entire area comprised within the State or, as the case may be, the local area mentioned in column (4) of the Schedule appended hereto, to be areas over which the officers for the time being holding the respective posts stated in column (2) of the Schedule against the said areas, shall have jurisdiction :–
Schedule
| Sr No. | Designation of the post and Head Quarter | MAHAVIKAS Code. | Area |
| 1 | 2 | 3 | 4 |
| 1 | Additional Commissioner of State Tax (Head Quarter-1), Mumbai. | CST-HQR-G-0001 | Whole of the State. |
| 2 | Additional Commissioner of State Tax (Head Quarter-2), Mumbai. | CST-HQR-G-0002 | Whole of the State. |
| 3 | Additional Commissioner of State Tax (Head Quarter-3), Mumbai. | CST-HQR-G-0003 | Whole of the State. |
| 4 | Additional Commissioner of State Tax (Head Quarter-4), Mumbai. | CST-HQR-G-0004 | Whole of the State. |
| 5 | Additional Commissioner of State Tax (Head Quarter-5), Mumbai. | CST-HQR-G-0005 | Whole of the State. |
| 6 | Additional Commissioner of State Tax (Mumbai-1 Zone), Mumbai. | MUM-ZON-G-0001 | Whole of the State. |
| 7 | Additional Commissioner of State Tax (Mumbai-2 Zone), Mumbai. | MUM-ZON-G-0002 | Whole of the State. |
| 8 | Additional Commissioner of State Tax (Mumbai-3 Zone), Mumbai. | MUM-ZON-G-0003 | Whole of the State. |
| 9 | Additional Commissioner of State Tax (Mumbai-4 Zone), Mumbai. | MUM-ZON-G-0004 | Whole of the State. |
| 10 | Additional Commissioner of State Tax (Mumbai-5 Zone), Mumbai. | MUM-ZON-G-0005 | Whole of the State. |
| 11 | Additional Commissioner of State Tax (Pune-1 Zone), Pune. | PUN-ZON-G-0001 | Whole of the State. |
| 12 | Additional Commissioner of State Tax (Pune-2 Zone), Pune. | PUN-ZON-G-0002 | Whole of the State. |
| 13 | Additional Commissioner of State Tax (Thane Zone), Thane. | THA-ZON-G-0001 | Whole of the State. |
| 14 | Additional Commissioner of State Tax (Raigad Zone), Belapur. | RAI-ZON-G-0001 | Whole of the State. |
| 15 | Additional Commissioner of State Tax (Nashik Zone), Nashik. | NAS-ZON-G-0001 | Whole of the State. |
–
| Sr No. | Designation of the post and Head Quarter | MAHAVIKAS Code. | Area |
| 1 | 2 | 3 | 4 |
| 16 | Additional Commissioner of State Tax (Chhatrapati Sambhajinagar Zone), Chhatrapati Sambhajinagar. | CSN-ZON-G-0001 | Whole of the State. |
| 17 | Additional Commissioner of State Tax (Kolhapur Zone), Kolhapur. | KOL-ZON-G-0001 | Whole of the State. |
| 18 | Additional Commissioner of State Tax, (Nagpur Zone), Nagpur. | NAG-ZON-G-0001 | Whole of the State. |
By order and in the name of the Governor of Maharashtra,
MANDAR KELKAR,
Deputy Secretary to Government
