The Maharashtra Goods and Services Tax (MGST) Department has announced relief to dealers by granting exemption from payment of late fee for filing monthly returns under the MVAT Act, CST Act and the PT Act in view of technical difficulties faced during the ongoing automation upgrade of the tax portal. The decision has been notified through Trade Circular 17T of 2025 dated December 01, 2025, superseding the earlier Trade Circular 16T of 2025 issued on November 21, 2025.
Reason for the Exemption
MGST is currently implementing an upgraded automation framework with the support of a newly appointed System Integrator to enhance tax governance and dealer services. During this transition phase, several dealers reported portal-related challenges in uploading monthly returns, even beyond the previously extended due dates.
Revised Due Dates for Late Fee Waiver
To mitigate hardship to taxpayers, the Department has revised the last dates for claiming late fee exemption as follows:
| Return Type | Period | Original Due Date | Revised Last Date for Filing |
| Monthly Returns under MVAT Act and CST Act | October 2025 | 21st November 2025 | 10th December 2025 |
| Monthly Returns under PTRC under PT Act | November 2025 | 30th November 2025 | 10th December 2025 |
Conditions for Availing Late Fee Waiver
The circular prescribes the following mandatory conditions:
- Tax payments must be made on or before the original due date.
- Return filing must be completed on or before 10th December 2025.
The circular clarifies that dealers who paid their tax dues by the original deadline will not be liable for interest, as the exemption applies only to delayed filing of returns and not delayed payment of taxes.
Applicability & Advisory
The waiver is restricted to October 2025 returns under MVAT/CST and November 2025 returns under PT Act. Returns filed after 10th December 2025 will attract late fee as per statutory provisions.
The MGST Department further confirmed that the electronic payment system on the MAHAGST portal is fully functional and urged all dealers to ensure timely payment of taxes. Trade associations have been requested to disseminate the circular among their members.
The Trade Circular can be accessed at: https://www.mahagst.gov.in/public/uploads/whatisnew/1764596999VAT-CST-PT%20return%20extension%20Trade%20Circular%2017T%20of%202025%20dated%2001.12.2025.pdf
