The Maharashtra Goods and Services Tax (MGST) Department has issued a Trade Circular No. 16T of 2025 dated November 21, 2025 announcing exemption from payment of late fees for filing monthly returns under the MVAT Act, 2002, CST Act, 1956, and Profession Tax (PT) Act, 1975 for the tax period of October 2025, subject to specified conditions.
This measure has been taken to support taxpayers during the transition to a newly upgraded online automation system aimed at enhancing tax governance and return filing efficiency.
Revised Last Dates for Filing Returns
| Return Type | Original Due Date | Extended Due Date |
| Monthly Returns under MVAT & CST | 21 November 2025 | 27 November 2025 |
| Monthly PTRC Returns under PT Act | 30 November 2025 | 6 December 2025 |
Late fee exemption is available only if returns for October 2025 are filed on or before the dates mentioned above.
Conditions for Availing the Exemption
To benefit from the waiver, dealers must ensure:
- The tax payable for the period must be paid on or before the original return due date.
- The return must be filed within the extended timeline as indicated.
Advisory to Dealers
The circular reiterates that the electronic payment system on the MAHAGST portal is fully operational, and thus taxpayers are expected to discharge tax liability within the prescribed timelines to avoid interest charges.
The waiver applies only to delayed filing of returns and not for delayed tax payments. Interest provisions will continue to apply wherever applicable.
Additional Clarification
Returns filed after 27 November 2025 (MVAT/CST) or 6 December 2025 (PT) will attract late fees as per the respective laws.
The circular also specifies that it is issued for clarification purposes and may not be used for legal interpretation. Trade associations are encouraged to disseminate this information among their members.
The Trade Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/11/Exemption-from-payment-of-late-fee-u-s.-206-of-MVAT-Act-2002-and-u-s.-63-of-the-PT-Act-1975-for-filing-of-returns-for-the-period-of-October-2025.pdf
