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January 13, 2021

Maharashtra Govt will not adopt CBIC Circulars on GST, shall issue their own Circulars

by facelesscompliance in GST, GST Circular Notification

Maharashtra Govt will not adopt CBIC Circulars on GST, shall issue their own Circulars

Government of Maharashtra has issued one circular yesterday i.e. 12 January 2021 stating that till date they were adopting CBIC circular for implementation of GST, however, now onwards they do not adopt such circulars.

They will examine the clarification by CBIC, and after examination of the same they will issue their own circular. This will be effective from 12 January 2021


TRADE CIRCULAR No. TC No 01T of 2021 dated 12 January 2020

Office of the Commissioner of State Tax. Maharashtra State, 8″ Floor, GST Bhavan, Mention, Mumbai-400 010.


Subject: Withdrawal of Trade Circular 39T of 2019 dt 050 July 2019

This office has issued trade circular 39T of 2019 dated 5′” July 2019 regarding deemed adoption of GST circulars issued by Central Board of Indirect Taxes and Customs (CBIC). It was decided to adopt the GST circulars issued by the CBIC in order to ensure uniformity in implementation of Maharashtra Goods and Services Tax Act, 2017 unless a separate circular on the same subject is issued by Maharashtra Goods and Services Tax Department (MGSTD).

In view of the said circular, if GST circular was issued by the CBIC and separate circular regarding the same subject matter was not issued by the MGSTD then, GST circular issued by CBIC was applicable, mutatis mutandis, for the implementation of MGST Act, 2017.

A reexamination of the circular 39T of 2019 led to the consensus for the need to have a single source of information. In order to maintain the integrity of communication and so also to avoid confusion caused as to which circular instructions are to be followed in case where there are circulars issued by CBIC as well as circulars issued by the MGSTD, it is decided to withdraw Trade circular 39T of 2019 w.e.f. the date of issuance of this circular. Henceforth, whenever CBIC issues any circular, MGSTD, on its examination, would issue a separate circular regarding its applicability for the implementation of the MGST Act.

It is further clarified that circulars issued by CBIC till withdrawal of 39T of 2019 are deemed to have been adopted for the implementation of MOST Act, 2017 unless MGSTD has issued separate circular on the same subject. Actions taken on the basis of circulars adopted by the MGSTD would remain valid. GST circulars adopted by the MGSTD are made available on the MGSTD website from time to time. List of such circulars adopted is attached herewith (Annexure 1)


This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra.

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