Shops, offices and commercial establishments in Maharashtra are covered by the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017.
Establishments employing ten or more workers must register online with the Labour Department. Establishments with fewer than ten workers file an intimation instead. The registration or intimation is often used as proof of business when opening a current account.
Key points
- Ten or more workers: registration
- Fewer than ten workers: online intimation
- Display the certificate at the place of business
- Update the registration when details change
- Separate from GST, professional tax and Udyam registrations
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts