The Government of Maharashtra, on November 21, 2025, notified regarding the exemption from payment of late fee u/s. 20(6) of MVAT Act, 2002 and m/s. 6(3) of the PT Act, 1975 for filing of returns for the period of October 2025.
The following have been stated:-
• The Maharashtra Goods and Services Tax (MGST) Department is presently engaged in enhancing its automation framework to strengthen tax governance and improve taxpayer services. For this purpose, a new System Integrator has been appointed to implement and stabilize the upgraded system for the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as MVAT Act), the Central Sales tax Act, 1956 (hereinafter referred to as CST Act) and the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter referred to as PT Act).
• During the transition to new automation system, certain technical difficulties may be experienced by dealers in uploading their retums. To mitigate such hardship to the trade and ensure smooth compliance during transition period, it has been decided to exempt whole of the late fee payable by any dealer, who files monthly return for month of October 2025 under the provisions of the MVAT Act, CST Act and PT Act as prescribed below.
• In exercise of the powers conferred by Notification No. VAT.1513/CR-124/Taxn-1 dated Ist January 2014, issued by the State Government u/s, 20(6) of the MVAT Act and by Notification No. PFT-2014/CR-38/Taxation-3, dated 21st August 2014, issued by the State Government u/s. 6(3) of the PT Act, the whole of the late fee payable by any dealer, who files monthly return for the period October 2025, shall be exempted subject to the conditions laid down in this circular. if such return is filed on or before the dates specified in the table below:
[Notification No. JC(HB-1)/DC-09/Lake fee/2025/35]
