The Maharashtra Goods and Services Tax (MGST) Department has issued an important notification that provides significant relief to businesses and professionals across the state.
🔹 Background
- MAHAGST Department is upgrading its automation system for MVAT, CST and PT Acts.
- Due to ongoing technical issues, dealers faced difficulties in uploading returns.
🗓️ Revised Late Fee Exemption Schedule
| Sr. No. | Return Type | Period | Original Due Date | Revised Last Date |
|---|---|---|---|---|
| 1 | MVAT & CST Monthly Return | October 2025 | 21 Nov 2025 | 31 Dec 2025 |
| 2 | MVAT & CST Monthly Return | November 2025 | 21 Dec 2025 | 31 Dec 2025 |
| 3 | PTRC Return (PT Act) | November 2025 | 30 Nov 2025 | 31 Dec 2025 |
✅ Conditions to Avail Late Fee Waiver
- Tax must be paid on or before the original due date
- Return must be filed on or before 31 December 2025
📌 Note:
- Waiver applies only to late filing fee, not delayed tax payment.
- No interest will be levied if tax was paid within original due dates.
- Returns filed after 31 December 2025 will attract late fees as per law.
🔔 Important Clarifications
- MAHAGST e-payment system is fully functional
- Relief is applicable only for:
- MVAT/CST: October & November 2025
- PT Act: November 2025
- Circular is clarificatory and not for legal interpretation.