Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.

RNI No. MAHBIL /2009/37831 FETIRUT FHHE 90 WRRET T (W T, -3 AT Uo-of 0 Ufig heled Fam o amew aiafaiad) fam a s FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 15th March, 2021. NOTIFICATION Notification No. 05/2021—State Tax MaHARASHTRA GooDs AND SERVICES Tax Acr, 2017. No. GST-1021 / C.R. 35/ Taxation 1. —In exercise of the powers conferred by sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 2017, the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the Government Notification of Finance Department No. GST.1020/C.R.37B/Taxation-1(13/2020-State Tax), dated the 30th March, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 100, dated the 30th March, 2020, namely :— In the said notification, in the first paragraph, with effect from the 1st day of April, 2021, for the words “one hundred crore rupees”, the words “fifty crore rupees” shall be substituted. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note : The principal notification No. GST.1020/C R.37B/Taxation-1(13/2020-State Tax), dated the 30th March, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 100, dated the 30th March, 2020 and was last amended vide Notification No. GST.1020/C R.99C/Taxation-1(88/2020-State Tax), dated the 20th November, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 275, dated the 20th November, A TR-T—50—2 ® ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.