The Government of Maharashtra, on June 22, 2026, notified the Maharashtra Goods and Services Tax (Amendment) Act, 2026, further to amend the Maharashtra Goods and Services Tax Act, 2017.
The following has been stated:-
•The amendment aims at modifying the existing tax framework within the state of Maharashtra.
•Specifically, it represents a Bill formulated further to amend the provisions laid down in the Maharashtra Goods and Services Tax Act, 2017.
•The enactment marks a progressive step in state tax regulation. It explicitly states that the measures are deemed expedient for the various purposes appearing within the subsequent sections of the text.
•Formally enacted in the Seventy-seventh Year of the Republic of India, it establishes its official designation for legal citation and future reference.
•The introductory section sets the necessary statutory preamble required before outlining the specific operational changes to the tax code.
•It lays down the preliminary framework governing its short title, territorial jurisdiction, and eventual commencement across the state.
•Consequently, this legislative instrument serves as the foundational text for implementing updated compliance and administrative rules under the state's GST regime.
The detailed notification is given in the document below.
[Notification No.: L. A. Bill No. XXXIII of 2026]
