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of <h1>Maharashtra GST to Adopt CBIC Circulars for Uniform Implementation of GST Act for 2017-2018 u/s 164.</h1> The Maharashtra State Goods and Services Tax Department (MGSTD) has decided to adopt certain Circulars issued by the Central Board of Indirect Tax and Customs (CBIC) for uniformity in implementing the GST Act. This applies to Circulars not issued by MGSTD for 2017 and 2018. Under section 164 of the Maharashtra GST Act, the CBIC Circulars are deemed adopted unless MGSTD issues its own on similar topics. This Trade Circular is clarificatory and not for legal interpretation. Any implementation difficulties should be reported to the Commissioner of State Tax, Maharashtra.
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