Maharashtra rules at a glance
- GST state code 27 on every GSTIN issued in the state; applications go through the national GST portal
- Shops law: the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017, run by the Labour Department
- Shops registration threshold: 20 or more workers since the October 2025 Ordinance; fewer than 20 send an intimation
- Profession tax: levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Single window: MAITRI, at maitri.maharashtra.gov.in
- Udyam: no Maharashtra-specific step; the central portal applies
The shops law after the 2025 Ordinance
Maharashtra Ordinance VIII of 2025, dated 1 October 2025, amended the 2017 Act. It raises the registration threshold from 10 to 20 workers: establishments with 20 or more register, those with fewer send an intimation. It also lifts permitted daily working hours to 10.
A bill to replace the ordinance, L.A. Bill LXXXIX of 2025, has been passed by the Legislative Assembly. Its passage by the Legislative Council and assent were not confirmed when we checked, and the ordinance applies in the meantime.
Registrations and intimations are made on the Labour Department’s Labour Management System (lms.mahaonline.gov.in), also reachable through Aaple Sarkar. One caution: the portal’s user manual still describes intimation as being for 0–9 workers, which predates the change. If the portal and the ordinance seem to disagree, ask the Office of the Labour Commissioner.
Separately, the central labour codes that took effect on 21 November 2025 carry their own establishment registration; see whether it reaches your business too.
Profession tax in Maharashtra
Maharashtra levies profession tax under its 1975 Act, and the Act text is published by the state GST department at mahagst.gov.in. For salaried employees, the version as on 16 July 2025 sets these bands by monthly salary:
TrueOrbis does not register for or file profession tax. A chartered accountant can do this, or you can check the current position on mahagst.gov.in.
- Men: nil up to ₹7,500; ₹175 a month for ₹7,501–10,000; ₹2,500 a year above ₹10,000
- Women: nil up to ₹25,000; ₹2,500 a year above that
What we handle for Maharashtra businesses, and how
We do not make site visits in Maharashtra. An engagement opens with a video call to agree scope, continues over WhatsApp and phone, and uses screen-sharing for filings, seller accounts and configuration. Documents move through a secure shared folder rather than email attachments.
The shops registration and profession tax stay with you or your accountant. GST and Udyam applications, marketplace accounts, listings, ISO readiness and technology projects are the parts we take on.
Cities we cover in Maharashtra
Mumbai, which spans the Mumbai City and Mumbai Suburban districts, and Pune each have a dedicated page. Businesses in Nagpur, Nashik, Thane, Kolhapur and the rest of Maharashtra receive the same remote service.
Common questions
We have 15 staff in Pune. Do we need full shops registration?
Under Ordinance VIII of 2025, an establishment with fewer than 20 workers sends an intimation rather than registering. The Labour Management System’s manual still mentions 0–9 workers, so confirm with the Labour Commissioner’s office if the portal does not match.
Is profession tax the same for men and women in Maharashtra?
No. For salaried men it starts above ₹7,500 a month, while women pay nothing up to ₹25,000 a month. Above those levels both pay ₹2,500 a year, according to the Act text on mahagst.gov.in.
What is MAITRI used for?
MAITRI is the state’s single window system for business approvals, at maitri.maharashtra.gov.in. The older maitri.mahaonline.gov.in address did not load when we checked, so use the new one.
Can TrueOrbis visit our Mumbai office?
No. On-site visits are limited to Delhi NCR. Mumbai and the rest of Maharashtra are served by video, phone, WhatsApp and remote sessions, which covers registrations, seller accounts and software work.
Official sources
Rules and portals change. Always confirm the current position on the official source before you apply.
- GST registration (new applicant) (opens in a new tab) — Goods and Services Tax Network
- GST state codes (master codes) (opens in a new tab) — e-Invoice System, GSTN
- Maharashtra Ordinance VIII of 2025 and L.A. Bill LXXXIX of 2025 (copy) (opens in a new tab) — PRS Legislative Research
- Assembly bills, 2025 (opens in a new tab) — Maharashtra Legislature
- Labour Department services (opens in a new tab) — Labour Department, Government of Maharashtra
- Labour Management System: shops and establishments (opens in a new tab) — Labour Department, Government of Maharashtra
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (opens in a new tab) — Goods and Services Tax Department, Maharashtra
- MAITRI single window system (opens in a new tab) — Government of Maharashtra
- Udyam registration portal (opens in a new tab) — Ministry of MSME, Government of India
- Labour Codes in force from 21 November 2025 (Parliament answer) (opens in a new tab) — Parliament of India (eParlib)
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