Maharashtra GST Compliance & Invoicing Rules
In Maharashtra (including major commercial hubs like Mumbai and Pune), businesses must comply with the local SGST guidelines. The Maharashtra State GST code is 27, which forms the first two digits of your GSTIN registration number.
Intra-state vs Inter-state transactions in Maharashtra:
- Local Sales (Intra-state): If your business address and your client's billing address are both within Maharashtra, apply 9% CGST (Central Tax) and 9% SGST (State Tax).
- Outside Sales (Inter-state): If you bill a client in Karnataka or Delhi, apply the full 18% under IGST (Integrated Tax). No local split is required.
Registration Thresholds
Maharashtra follows the national threshold limit of ₹20 Lakhs annual gross receipts for services providers. Businesses exceeding this turnover must register and file regular GSTR-1 and GSTR-3B filings.