# E-commerce seller in Maharashtra: compliance and incentives Every license, registration, return and scheme a e-commerce seller business in Maharashtra needs to know, with citations. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition The compliance, licensing and incentive picture for a e-commerce seller business in Maharashtra, assembled from the source-cited rules and schemes in the corpus Compliance radar checks businesses against. ## What it means in practice Profile assumed: E-commerce seller unit in Maharashtra, a small MSME (about 25 employees and ₹3 crore turnover), with the activities usual for the sector: none. 30 compliance obligations and 6 schemes match this profile. Each entry below carries its source citation. Your own obligations depend on your entity type, headcount, turnover and what you actually do; a check of your business narrows this list. ## Compliance timeline preview | Obligation | Cadence | Next due | | --- | --- | --- | | [GSTR-1 Outward Supplies Return](https://luckpanda.app/compliance/glossary/gstr-1-supply-return/maharashtra) | Monthly | Next due 11 Oct 2026 (today) [Due soon] | | [Employees' Provident Fund (EPF) Registration](https://luckpanda.app/compliance/glossary/epf-registration/maharashtra) | Monthly | Next due 15 Oct 2026 (in 4 days) [Due soon] | | [Employees' State Insurance (ESIC) Registration](https://luckpanda.app/compliance/glossary/esic-registration/maharashtra) | Monthly | Next due 15 Oct 2026 (in 4 days) [Due soon] | | [GST Returns — GSTR-1, GSTR-3B & Annual Return](https://luckpanda.app/compliance/glossary/gst-returns/maharashtra) | Monthly | Next due 20 Oct 2026 (in 9 days) [Due soon] | | [GSTR-3B Monthly Summary Return](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/maharashtra) | Monthly | Next due 20 Oct 2026 (in 9 days) [Due soon] | | [TDS Return — Form 26Q (Quarterly)](https://luckpanda.app/compliance/glossary/tds-return-26q/maharashtra) | Quarterly | Next due 31 Oct 2026 (in 20 days) [Due soon] | | [Advance Tax Payment (Quarterly)](https://luckpanda.app/compliance/glossary/advance-tax-payment/maharashtra) | Quarterly | Next due 15 Dec 2026 (in 65 days) [Upcoming] | | [GSTR-9 Annual GST Return](https://luckpanda.app/compliance/glossary/gstr-9-annual-return/maharashtra) | Every year | Next due 31 Dec 2026 (in 81 days) [Upcoming] | | [Form 16 — Annual TDS Certificate to Employees](https://luckpanda.app/compliance/glossary/form-16-issuance/maharashtra) | Every year | Next due 15 Jun 2027 (in 247 days) [Later] | | [Plastic Waste Management Rules — EPR for Yarn Cone & Pack Material](https://luckpanda.app/compliance/glossary/plastic-waste-epr/maharashtra) | Every year | Next due 30 Jun 2027 (in 262 days) [Later] | | [Income Tax Return Filing](https://luckpanda.app/compliance/glossary/itr-filing/maharashtra) | Every year | Next due 31 Jul 2027 (in 293 days) [Later] | | [Income Tax Audit (Sec 44AB) and TDS on Salaries](https://luckpanda.app/compliance/glossary/income-tax-audit-threshold/maharashtra) | Every year | Next due 30 Sept 2027 (in 354 days) [Later] | ## Each obligation in context - [Udyam (MSME) Registration](https://luckpanda.app/compliance/glossary/udyam-msme-registration/maharashtra): Free online registration that classifies your unit as Micro / Small / Medium based on plant & machinery investment and turnover. Mandatory… - [GST Registration](https://luckpanda.app/compliance/glossary/gst-registration/maharashtra): Mandatory GST registration once aggregate turnover crosses the goods threshold (Rs 40 lakh general / Rs 20 lakh in special category… - [PAN and TAN Registration](https://luckpanda.app/compliance/glossary/pan-tan-registration/maharashtra): PAN is required for all entities; TAN (Tax Deduction Account Number) is needed before you start deducting TDS on salaries above the… - [Maharashtra Shops & Establishments Registration (Gumasta)](https://luckpanda.app/compliance/glossary/maharashtra-shops-establishments/maharashtra): Every commercial establishment in Maharashtra must register under the Maharashtra Shops & Establishments (Regulation of Employment &… - [Fire NOC under Maharashtra Fire Prevention Act](https://luckpanda.app/compliance/glossary/maharashtra-fire-noc/maharashtra): All factories and other prescribed occupancies must obtain a 'Provisional NOC' before construction and a 'Final NOC' before occupation,… - [MIDC Plot Allotment / NA Permission for Industrial Use](https://luckpanda.app/compliance/glossary/midc-plot-allotment/maharashtra): If the unit is set up inside an MIDC industrial estate (Kagal-Hatkanangale Five-Star MIDC, Shiroli, Gokul Shirgaon), allotment is via… - [Plastic Waste Management Rules — EPR for Yarn Cone & Pack Material](https://luckpanda.app/compliance/glossary/plastic-waste-epr/maharashtra): Producers, importers and brand owners using plastic packaging (yarn cones, polythene bale wraps, woven sacks) must register on the… - [Employees' Provident Fund (EPF) Registration](https://luckpanda.app/compliance/glossary/epf-registration/maharashtra): Establishments employing 20 or more workers must register under EPF and contribute 12% employer share monthly via ECR. - [Employees' State Insurance (ESIC) Registration](https://luckpanda.app/compliance/glossary/esic-registration/maharashtra): Establishments with 10+ employees earning up to Rs 21,000/month wage must register under ESIC; employer share 3.25%, employee 0.75%. - [Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax)](https://luckpanda.app/compliance/glossary/maharashtra-professional-tax/maharashtra): Employers must enrol (PTEC) and register (PTRC) under MH PT Act; deduct profession tax (max Rs 2,500/year per employee) from salaries and… - [GST Returns — GSTR-1, GSTR-3B & Annual Return](https://luckpanda.app/compliance/glossary/gst-returns/maharashtra): Monthly/quarterly GSTR-1 (outward supplies) + GSTR-3B (summary + tax) + annual GSTR-9. Yarn/fabric is taxed at 5% (with conditions);… - [Income Tax Audit (Sec 44AB) and TDS on Salaries](https://luckpanda.app/compliance/glossary/income-tax-audit-threshold/maharashtra): Tax audit applies if business turnover crosses Rs 1 Cr (or Rs 10 Cr if cash receipts/payments are <5% of total). TDS on salaries (Sec… - [Legal Metrology (Packaged Commodities) Rules — Yarn Cone & Fabric Bale Labelling](https://luckpanda.app/compliance/glossary/legal-metrology-packaged-commodities/maharashtra): Pre-packaged yarn cones and fabric bales sold by weight/length must declare manufacturer name, MRP, net quantity, manufacturing… - [GSTR-3B Monthly Summary Return](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/maharashtra): Every GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed and tax payable. Due… - [GSTR-1 Outward Supplies Return](https://luckpanda.app/compliance/glossary/gstr-1-supply-return/maharashtra): Discloses all outward supplies (B2B invoices, B2C summary, exports, credit/debit notes) of a GST-registered taxpayer. Filed monthly by… - [GSTR-9 Annual GST Return](https://luckpanda.app/compliance/glossary/gstr-9-annual-return/maharashtra): Consolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and… - [E-Way Bill for Goods Movement](https://luckpanda.app/compliance/glossary/gst-eway-bill/maharashtra): Mandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for… - [TDS Return — Form 26Q (Quarterly)](https://luckpanda.app/compliance/glossary/tds-return-26q/maharashtra): Every deductor (employer, contractor payer, rent payer above threshold, professional fee payer) must file Form 26Q quarterly disclosing… - [Form 16 — Annual TDS Certificate to Employees](https://luckpanda.app/compliance/glossary/form-16-issuance/maharashtra): Employer must issue Form 16 (Parts A and B) to each employee from whose salary tax was deducted, by 15 June of the year following the… - [Income Tax Return Filing](https://luckpanda.app/compliance/glossary/itr-filing/maharashtra): Every business entity must file an income tax return annually — ITR-3 for proprietors/partners, ITR-4 for presumptive, ITR-5 for… - [Advance Tax Payment (Quarterly)](https://luckpanda.app/compliance/glossary/advance-tax-payment/maharashtra): Estimated income-tax liability above Rs 10,000 must be paid in four instalments — 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15… - [Code on Wages — Wage Register, Pay Slips & Annual Return](https://luckpanda.app/compliance/glossary/code-on-wages-2019/maharashtra): Notified 21 November 2025, the Code consolidates the Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act and Equal Remuneration… - [Industrial Relations Code — Standing Orders & Grievance Redressal](https://luckpanda.app/compliance/glossary/ir-code-2020/maharashtra): Effective 21 November 2025, the IR Code replaces the Industrial Disputes Act, Trade Unions Act and Industrial Employment (Standing Orders)… - [Social Security Code — EPF, ESI & Gratuity Convergence](https://luckpanda.app/compliance/glossary/social-security-code-2020/maharashtra): Notified 21 November 2025, consolidates EPF Act, ESI Act, Gratuity Act, Maternity Benefit Act, Employees' Compensation Act and unorganised… - [OSH Code — Working Conditions, Welfare & Annual Return](https://luckpanda.app/compliance/glossary/osh-code-2020/maharashtra): The Occupational Safety, Health & Working Conditions Code 2020 (effective 21 Nov 2025) consolidates 13 labour laws including Factories… - [Maternity Benefit — 26 Weeks Paid Leave](https://luckpanda.app/compliance/glossary/maternity-benefit-act/maharashtra): Every employer with 10+ employees must grant 26 weeks of paid maternity leave to eligible women (worked 80 days in 12 months preceding… - [Payment of Gratuity](https://luckpanda.app/compliance/glossary/payment-of-gratuity/maharashtra): Establishments with 10+ employees must pay gratuity (15 days of wages for every completed year) on superannuation, resignation (after 5… - [Shops and Establishments Registration (state-level)](https://luckpanda.app/compliance/glossary/shops-establishments-generic/maharashtra): Every commercial establishment must register under the state's Shops and Establishments Act within 30-60 days of starting business.… - [Professional Tax Registration & Payment](https://luckpanda.app/compliance/glossary/professional-tax-generic/maharashtra): Professional tax is a state-imposed tax on professions, trades, callings and employment. Levied in 16 states/UTs — including Maharashtra,… - [Municipal Trade License](https://luckpanda.app/compliance/glossary/trade-license-municipal/maharashtra): Every business operating within municipal limits requires a trade license from the local municipal corporation or council. Issued annually… ## Schemes and incentives that may apply - [Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)](https://luckpanda.app/compliance/glossary/scheme-cgtmse-credit-guarantee): Collateral-free credit guarantee on term loans / working capital up to Rs 5 Cr for micro and small enterprises. Lender requires Udyam… - [Maharashtra Package Scheme of Incentives (Industrial Policy) (MH PSI)](https://luckpanda.app/compliance/glossary/scheme-maharashtra-psi): State-level package: capital subsidy, interest subsidy, electricity duty exemption and stamp duty waiver for new MSME units, slabs by zone… - [Zero Defect Zero Effect Certification Scheme (MSME ZED)](https://luckpanda.app/compliance/glossary/scheme-zed-certification): MSME ZED is a 3-tier certification (Bronze/Silver/Gold) supporting MSMEs in adopting quality and environmental standards. Subsidy: 80%… - [Credit Linked Capital Subsidy Scheme (CLCSS)](https://luckpanda.app/compliance/glossary/scheme-clcss-capital-subsidy): Upfront 15% capital subsidy (capped at Rs 15 lakh) on institutional credit for plant and machinery upgradation in 51 notified sub-sectors.… - [Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE Coverage Refresh)](https://luckpanda.app/compliance/glossary/scheme-cgtmse-msme): Provides collateral-free credit guarantee cover of up to Rs 5 crore (post-March 2023 enhancement) for credit facilities extended by Member… - [Raising and Accelerating MSME Performance (RAMP)](https://luckpanda.app/compliance/glossary/scheme-ramp-msme): World Bank-supported programme of Rs 6,062 crore (FY22-FY27) supplementing existing MSME schemes. Includes strategic investment plans by… ## Citations - Notification S.O. 2119(E) dated 26 June 2020 — MSME Classification & Udyam Registration, Para 1–7: https://udyamregistration.gov.in/ - CGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019, Section 22 + Section 24: https://www.gst.gov.in/ - Income-tax Act, 1961, Section 139A (PAN) and Section 203A (TAN): https://www.incometax.gov.in/ - Maharashtra Shops & Establishments (Regulation of Employment and Conditions of Service) Act, 2017, Section 6 read with Rule 5, Maharashtra Rules 2018: https://mahakamgar.maharashtra.gov.in/ - Maharashtra Fire Prevention and Life Safety Measures Act, 2006, Section 3 + Schedule I: https://maharashtra.gov.in/ - Maharashtra Industrial Development Act, 1961 + Maharashtra Land Revenue Code, 1966, MID Act Sec 13–14; MLR Code Sec 42: https://www.midcindia.org/ - Plastic Waste Management Rules, 2016 (as amended 2022, 2024) + EPR Guidelines 2022, Rule 9 + EPR Schedule II: https://eprplastic.cpcb.gov.in/ - Employees' Provident Funds and Miscellaneous Provisions Act, 1952, Section 1(3)(b): https://www.epfindia.gov.in/ - Employees' State Insurance Act, 1948 + Notification SO 423(E) dated 22 Jan 2017, Section 1(5) + Sec 2(12): https://www.esic.gov.in/ - Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Sec 5 (Registration) + Sec 6 (Returns): https://mahagst.gov.in/ - CGST Act, 2017 + CGST Rules, 2017, Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return): https://www.gst.gov.in/ - Income-tax Act, 1961, Section 44AB; Section 192–194I: https://www.incometax.gov.in/ ## E-commerce seller in other states - [Andhra Pradesh](https://luckpanda.app/compliance/business/ecommerce-seller/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/business/ecommerce-seller/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/business/ecommerce-seller/assam) - [Bihar](https://luckpanda.app/compliance/business/ecommerce-seller/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/business/ecommerce-seller/chhattisgarh) - [Goa](https://luckpanda.app/compliance/business/ecommerce-seller/goa) - [Gujarat](https://luckpanda.app/compliance/business/ecommerce-seller/gujarat) - [Haryana](https://luckpanda.app/compliance/business/ecommerce-seller/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/business/ecommerce-seller/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/business/ecommerce-seller/jharkhand) - [Karnataka](https://luckpanda.app/compliance/business/ecommerce-seller/karnataka) - [Kerala](https://luckpanda.app/compliance/business/ecommerce-seller/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/business/ecommerce-seller/madhya-pradesh) - [Manipur](https://luckpanda.app/compliance/business/ecommerce-seller/manipur) - [Meghalaya](https://luckpanda.app/compliance/business/ecommerce-seller/meghalaya) - [Mizoram](https://luckpanda.app/compliance/business/ecommerce-seller/mizoram) - [Nagaland](https://luckpanda.app/compliance/business/ecommerce-seller/nagaland) - [Odisha](https://luckpanda.app/compliance/business/ecommerce-seller/odisha) - [Punjab](https://luckpanda.app/compliance/business/ecommerce-seller/punjab) - [Rajasthan](https://luckpanda.app/compliance/business/ecommerce-seller/rajasthan) - [Sikkim](https://luckpanda.app/compliance/business/ecommerce-seller/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/business/ecommerce-seller/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/business/ecommerce-seller/telangana) - [Tripura](https://luckpanda.app/compliance/business/ecommerce-seller/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/business/ecommerce-seller/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/business/ecommerce-seller/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/business/ecommerce-seller/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/business/ecommerce-seller/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/business/ecommerce-seller/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/business/ecommerce-seller/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/business/ecommerce-seller/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/business/ecommerce-seller/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/business/ecommerce-seller/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/business/ecommerce-seller/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/business/ecommerce-seller/puducherry) ## Other businesses in Maharashtra - [Food processing](https://luckpanda.app/compliance/business/food-processing/maharashtra) - [Textile weaving](https://luckpanda.app/compliance/business/textile-weaving/maharashtra) - [Garment manufacturing](https://luckpanda.app/compliance/business/garment-manufacturing/maharashtra) - [SaaS / software services](https://luckpanda.app/compliance/business/saas-software/maharashtra) - [Restaurant / food service](https://luckpanda.app/compliance/business/restaurant/maharashtra) - [Logistics & transport](https://luckpanda.app/compliance/business/logistics-transport/maharashtra) - [Construction](https://luckpanda.app/compliance/business/construction/maharashtra) - [Automobile components](https://luckpanda.app/compliance/business/auto-components/maharashtra) - [Chemicals manufacturing](https://luckpanda.app/compliance/business/chemicals-manufacturing/maharashtra) - [Pharmaceuticals](https://luckpanda.app/compliance/business/pharmaceuticals/maharashtra) - [Plastics & rubber](https://luckpanda.app/compliance/business/plastic-rubber/maharashtra) - [Electrical equipment](https://luckpanda.app/compliance/business/electrical-equipment/maharashtra) - [Engineering & fabrication](https://luckpanda.app/compliance/business/engineering-fabrication/maharashtra) - [Leather & footwear](https://luckpanda.app/compliance/business/leather-footwear/maharashtra) - [Wood & furniture](https://luckpanda.app/compliance/business/wood-furniture/maharashtra) - [Paper & printing](https://luckpanda.app/compliance/business/paper-printing/maharashtra) - [Agriculture / farming](https://luckpanda.app/compliance/business/agriculture-farming/maharashtra) - [Dairy farming](https://luckpanda.app/compliance/business/dairy-farming/maharashtra) - [Fisheries & aquaculture](https://luckpanda.app/compliance/business/fisheries-aquaculture/maharashtra) - [Wholesale trade](https://luckpanda.app/compliance/business/wholesale-trade/maharashtra) - [Retail store](https://luckpanda.app/compliance/business/retail-store/maharashtra) - [Hospitality / hotels](https://luckpanda.app/compliance/business/hospitality-hotel/maharashtra) - [Healthcare clinic / hospital](https://luckpanda.app/compliance/business/healthcare-clinic/maharashtra) - [Education / coaching](https://luckpanda.app/compliance/business/education-coaching/maharashtra) - [Professional services (CA/CS/Law)](https://luckpanda.app/compliance/business/professional-services/maharashtra) - [Real estate developer](https://luckpanda.app/compliance/business/real-estate-developer/maharashtra) - [Handloom & handicraft](https://luckpanda.app/compliance/business/handloom-handicraft/maharashtra) - [Jewellery & gems](https://luckpanda.app/compliance/business/jewellery-gems/maharashtra) - [Ayurvedic products](https://luckpanda.app/compliance/business/ayurvedic-products/maharashtra) - [Horticulture & fruits](https://luckpanda.app/compliance/business/horticulture-fruits/maharashtra) - [Cement & construction materials](https://luckpanda.app/compliance/business/cement-construction-materials/maharashtra) - [Renewable energy](https://luckpanda.app/compliance/business/renewable-energy/maharashtra) - [Media & content](https://luckpanda.app/compliance/business/media-content/maharashtra) - [Telecom / ISP](https://luckpanda.app/compliance/business/telecom-isp/maharashtra) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22compliance%20for%20a%20e-commerce%20seller%20business%20in%20Maharashtra%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/business/ecommerce-seller/maharashtra) is part of LuckPanda's public compliance reference for Indian businesses: the obligations and schemes for one kind of business in one state. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22compliance%20for%20a%20e-commerce%20seller%20business%20in%20Maharashtra%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).