Mumbai, December 1, 2025 — The Maharashtra Goods and Services Tax (MGST) Department has announced an extension of the late fee waiver for dealers filing monthly returns under the MVAT Act, CST Act and PT Act, following continued technical difficulties caused by the state’s automation system upgrade.
The decision was issued through Trade Circular 19T of 2025, which supersedes the earlier Trade Circular 16T of 2025 dated November 21, 2025.
System Upgrade Causing Filing Difficulties
The MGST Department is currently overhauling its automation framework to improve tax governance and enhance taxpayer services. A new System Integrator has been appointed to stabilize the upgraded systems for various state tax laws, including:
- Maharashtra Value Added Tax Act, 2002 (MVAT)
- Central Sales Tax Act, 1956 (CST)
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (PT Act)
During this transition, many dealers experienced challenges uploading their monthly returns, prompting trade bodies to request relief.
Revised Due Dates for Return Filing
The government has now offered extended dates for filing returns without late fees, applicable only if returns are filed on or before the newly prescribed dates.
Revised Filing Schedule
Sr. No. | Return Type | Period | Original Due Date | Extended Last Date |
1 | Monthly Returns under MVAT & CST | October 2025 | 21 November 2025 | 10 December 2025 |
2 | Monthly Returns under PTEC/PT Act | November 2025 | 30 November 2025 | 10 December 2025 |
The waiver is granted under:
- Section 20(6) of the MVAT Act
- Section 6(3) of the PT Act
Conditions for Availing Late Fee Exemption
Dealers may claim the late fee waiver only if:
- The tax liability for the respective period is fully paid by the original due date.
- The return is filed on or before the newly revised last date.
The circular also clarifies that the exemption pertains strictly to late filing of returns, not to late payment of tax.
E-Payment System Fully Functional
The MGST Department confirmed that the MAHAGST e-payment system is fully operational. Dealers are urged to pay all tax dues within the prescribed deadlines as per applicable laws.
Dealers who already paid taxes on time (21 November for MVAT/CST and 30 November for PT) will not face any interest charges, as the relief applies solely to delayed filing.
Late Fee Will Apply After 10 December 2025
The department reiterated that returns filed after 10 December 2025 will attract late fees as prescribed under all applicable tax Acts.
Circular Issued for Clarification, Not Legal Interpretation
The circular notes that it is intended for clarificatory purposes only and should not be used for legal interpretation of tax provisions.
Trade associations have been urged to inform all their members about the revised compliance schedule.
