The Maharashtra Government announced that the Central Board of Indirect Taxes and Customs (CBIC) circulars are not applicable in the state of Maharashtra unless assented by the State Government.
“Whenever CBIC issues any circular, the Maharashtra GST Department, on its examination, would issue a separate circular regarding its applicability for the implementation of the MGST Act,” a circular issued on 12 January, 2021 by the Office of the Commissioner of State Tax, Maharashtra said.
The circular withdraws an earlier circular i.e. Circular 39T of 2019 by the state GST department which had stated that “if GST circular was issued by the CBIC and separate circular regarding the same subject matter was not issued by the state GST department then, GST circular issued by CBIC was applicable, mutatis mutandis, for the implementation of MGST Act, 2017.”
However, now the government has withdrawn Circular 39T of 2019 in order to maintain the integrity of communication and to avoid confusion. The confusion pertains to cases where circulars are issued by CBIC as well as Maharashtra Goods and Service Tax Department (MGSTD).
The government notified that 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.
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