Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated 21st June 2017
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST. 1017/CR 94 (D)/Taxation-1.- In exercise of the powers conferred by sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
2. This notification shall come into force on the 22nd day of June, 2017.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.