Maharashtra Introduces GST (Amendment) Bill, 2025 to Align with Centre's Finance Act, 2025

The Maharashtra government has introduced the GST (Amendment) Bill, 2025, in the Assembly, aiming to align state laws with the Finance Act, 2025, and recent amendments to the Central GST Act.

The bill proposes 13 key amendments to the Maharashtra GST Act, 2017, focusing on ease of compliance, transparency, and uniformity.

Notable amendments include lowering the pre-deposit for appeals to 10%, inserting penalty provisions under Section 122B, and clarifying SEZ/FTWZ supply provisions retrospectively from July 1, 2017.

The bill strengthens the Track and Trace Mechanism and simplifies appeals and input service distribution for businesses across Maharashtra.