Sector × state compliance

Maharashtra Shops & Establishments Registration (Gumasta) for Retail store Businesses in Maharashtra

Profile-specific applicability of Maharashtra Shops & Establishments Registration (Gumasta) for a retail store unit in Maharashtra, with citation and deadline.

Definition

Maharashtra Shops & Establishments Registration (Gumasta) for Retail store businesses in Maharashtra: how the obligation applies, where to file, and the penalty for default.

What it means in practice

A retail store unit (NIC 47) operating in Maharashtra typically triggers Maharashtra Shops & Establishments Registration (Gumasta) because of the business's operating model, scale and location.

The day-to-day administering authority will be the Maharashtra Labour / Commercial Tax Department.

Does Maharashtra Shops & Establishments Registration (Gumasta) apply to a retail store business in Maharashtra?

FacetConditionApplies
State coverageApplies in: MaharashtraYes
Sector coverageApplies across all sectorsDepends

Deadlines and penalty

Cadence: annual next action: 2026-06-30

Penalty for default: Operating without registration: fine up to Rs 1,00,000; continuing offence Rs 2,000 per day.

Citations