Office Memorandum No. 2030/2025/GAD of the General Administration Department, Government of Maharashtra dated 8th March, 2025 on the keeping of a bonded warehouse [C1N-EKE]

No. 2030/2025/GAD

GOVERNMENT OF MAHARASHTRA

General Administration Department, Government of Maharashtra

Mumbai, dated the 8th March, 2025

OFFICE MEMORANDUM

Subject: The keeping of a bonded warehouse by warehouse keepers under the Maharashtra Value Added Tax Act, 2005, regarding.

1. The undersigned is directed to say that references have been received in the General Administration Department, Government of Maharashtra on the manner in which the keeping of a bonded warehouse by warehouse keepers is to be regulated under the Maharashtra Value Added Tax Act, 2005.

2. The matter has been examined. Every warehouse keeper carrying on the keeping of a bonded warehouse shall make an application in Form GSTR-1 to the Principal Commissioner within thirty days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the keeping of a bonded warehouse is undertaken, and the Principal Commissioner shall dispose of it within thirty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the General Administration Department, Government of Maharashtra.

(Secretary to Government)