The Government of Maharashtra, through the Office of the Commissioner of State Tax, has issued Trade Circular No. 2T of 2026 dated April 17, 2026, providing relief to taxpayers under the Maharashtra Profession Tax Act, 1975.
The circular grants exemption from payment of late fee under Section 6(3) of the Act for filing of returns pertaining to the period of March 2026, in view of technical challenges faced by taxpayers on the newly introduced MahaGST portal.
[1] Background and Rationale
The Maharashtra GST Department recently migrated to a new IT system integrating compliance under various Acts including the MVAT Act, CST Act, and the Profession Tax Act. All taxpayer services such as registration, tax payment, and return filing are now hosted on the mahagst.gov.in portal.
However, as noted in the circular (Page 1), a significant number of taxpayers reported technical glitches and access issues while filing returns and registration applications for Profession Tax due in March 2026.
Considering these difficulties and to ensure ease of compliance, the Department had earlier issued Trade Circular No. 01T of 2026 dated 13th March 2026, granting procedural relaxations.
[2] Waiver of Late Fee: Key Provisions
To give effect to the earlier relaxation, the Government has now decided to fully waive late fees for eligible taxpayers filing:
- Monthly returns for March 2026, and
- Annual returns for FY 2025–26 (PTRC)
This waiver is applicable subject to prescribed conditions, particularly where tax liability has been discharged as required.
[3] Revised Due Dates
As per the circular (Page 2), the revised last date for filing returns is:
- 30th April 2026 (extended from the original due date of 15th March 2026)
Taxpayers filing within this extended timeline, while meeting specified conditions, will be eligible for complete late fee exemption.
[4] Applicability Conditions
The waiver applies broadly in the following cases:
- No Late Fee Applicable
- Where tax liability is nil, or
- Tax has been fully paid on or before 15th March 2026, and
- Return is filed on or before 30th April 2026
- Late Fee Applicable (Concessional Regime)
- ₹200 (up to 30 days delay)
- ₹1,000 (beyond 30 days delay)
These provisions also extend to specific cases involving delayed payments or filings beyond the prescribed timeline, as detailed in the table on Pages 2 and 3 of the circular.
[5] Relief for Unregistered Taxpayers
The circular also provides clarity for unregistered taxpayers (URDs):
- Those who paid tax on PAN before 15th March 2026 and complete registration and filing by 30th April 2026 will not be liable for late fees.
- Other cases will attract late fees as per the prescribed slabs.
[6] Additional Clarifications
- Taxpayers unable to obtain registration due to system issues may opt for an effective date of registration as 15th March 2026 or earlier, as applicable (Page 4).
- The waiver applies only to late fees and does not extend to interest, which remains payable as per law.
- The circular is clarificatory in nature and not intended for legal interpretation.
Conclusion
This measure reflects the Government’s proactive approach to mitigate taxpayer hardship caused by system migration issues, while ensuring continuity in revenue compliance. Trade bodies and associations have been advised to widely disseminate the contents of the circular among stakeholders.
The Trade Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/Trade-Circular-2T-of-2026-dtd.17.04.2026-regarding-exemption-from-payment-of-late-fee-u.s.63-of-the-PT-Act-for-filing-of-returns-of-March-2026.pdf
