Corona virus (covid 19 pandemic) is the most dangerous disease that was first detected in December 2019 in the city of Wuhan, China. The virus has spread to 223 countries worldwide, with more than 2.5 million confirmed cases in March in Maharashtra, the first case of corona virus found on 9 March 2020 in Maharashtra. Cases in Maharashtra reported as of May 2022 are 78,87,086 consisting of 1,47,860 deaths and 77,35,751 recoveries. And start impacting the retail sector in India as well as in Maharashtra. Retailing in India is a business activity that has evolved since ancient times and medieval times. It has played a very important role in the Indian economy over the last 30 years due to the growth of industrial areas. Due to the corona virus, Indian industrial areas have brought many changes in all aspects of the retail sector. The retail sector presents more challenges and benefits during the corona virus 19, both traditional and modern retail. Therefore, the retail sector has more opportunities and advantages. Therefore, researchers are trying to understand the negative and positive impacts of the Covid 19 pandemic on the retail sector in Maharashtra.