The state also recorded a massive 729 new patients, taking the total of infected persons from 8,590 to 9,318.
With the large number of fatalities, the state toll touched 400, up from 369 on Monday.
Of the deaths, 25 were recorded in Mumbai, the city's highest ever, taking its toll from 219 to 244, while the number of Covid-19 positive patients in the city shot up from5,776 to 6,169 - with 393 new cases.
Pune recorded 2 fresh fatalities, while Jalgaon notched 4 deaths.
Among the 31 dead, there were 16 men and 15 women, and nearly two-thirds of them suffered from other serious ailments such as diabetes, hypertension, heart problems and asthma.
In another scare, the state government announced the closure of Mantralaya for two days from Wednesday to sanitise the entire building at Nariman Point.
This follows a positive case reported from the building which has led to several staffers being quarantined, though officials declined to comment on the issue.
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Pune Division follows at a distant second slot with 89 fatalities and 1,288 patients.
The next area of concern is
On the positive side, 106 fully cured patients returned home on Tuesday, taking the number of those discharged to 1,388.
Meanwhile, the number of people in home quarantine shot up from 145,677 to 155,170 and those in institutional quarantine increased from 9,399 to 9,917, and the state's containment zones increased from 572 to 664.
As many as 9,361 surveillance squads have fanned out to survey a population of nearly 3.83 million around the state.
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List of coronavirus hotspot in mumbai