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<h1>Maharashtra SGST: Key Obligations and Registration Steps for Casual and Non-Resident Taxable Persons Explained.</h1> This trade circular issued by the Office of the Commissioner of State Tax in Maharashtra provides information regarding the obligations and procedures for Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (NRTP) under the Maharashtra State Goods and Services Tax (SGST). It outlines the registration requirements, tax liabilities, and compliance measures for these categories of taxpayers. The document is intended to guide businesses and individuals in understanding their responsibilities under the GST framework as applicable in Maharashtra, ensuring adherence to the state's tax regulations.