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of <h1>Maharashtra GST Notification Amends Tax Rules for Non-Corporate Entities and Composition Levy Opt-Outs Effective January 2025.</h1> The Government of Maharashtra has issued Notification No. 07/2025-State Tax (Rate) to amend Notification No. 13/2017-State Tax (Rate) dated 29th June 2017, under the Maharashtra Goods and Services Tax Act, 2017. The amendments include the addition of the words 'other than a body corporate' after 'Any person' in serial number 4, and 'other than a person who has opted to pay tax under composition levy' after 'Any registered person' in serial number 5AB. These changes are effective from 16th January 2025.
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