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The Commissioner of State Tax, Maharashtra vide Trade Circular No. JC (HQ)-1/GST/2021/ADM-8 dated 12 January 2021 has withdrew an earlier circular which provided for deemed adoption of GST Circulars issued by the CBIC. This departure from deemed adoption of CBIC circulars by the Maharashtra Government is made in order to maintain the integrity of communication and so also to avoid confusion caused as to which instructions are to be followed in case where there are circulars issued by the CBIC as well as the Maharashtra Government.
Henceforth, whenever CBIC issues any circular, the Maharashtra Government on its examination would issue a separate circular regarding its applicability for the implementation of the MGST Act. It has been further clarified that circulars issued by CBIC till 12 January 2021 are deemed to have been adopted for the implementation of MGST Act, unless the Maharashtra Govt. has issued a separate circular on the same subject. It has been further provided that the actions taken on the basis of circulars adopted by the Maharashtra Government would remain valid.
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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