The Government of Maharashtra on December 01, 2025, issued the notification to supersede Trade Circular 16T of 2025 which states Exemption from payment of late fee u/s. 20(6) of MVAT Act, 2002 for filing of returns for the period of October 2025 and u/s. 6(3) of the PT Act, 1975 for filing of returns for the period of November 2025.
The following has been stated namely: -
• The MGST Department is upgrading its automation system for MVAT, CST, and PT Acts, with a new System Integrator appointed to implement and stabilize the upgraded platform.
• During this transition, dealers faced technical issues uploading returns, leading to issuance of Trade Circular 16T of 2025 granting temporary late-fee exemption.
• The Department has decided to supersede Trade Circular 16T of 2025 and extend late-fee exemption timelines.
• Full late-fee exemption is granted for monthly returns of October 2025 (MVAT/CST) and November 2025 (PT), if filed on or before the revised dates.
• Conditions:
o Tax for the relevant month must be paid on or before the original due date, and
o Return must be filed within the revised timeline.
• The e-payment system on the MAHAGST portal is fully functional, hence tax payment deadlines remain unchanged.
• Dealers who paid tax by the original due dates will not incur interest, since the relaxation applies only to late filing, not late payment.
• Late-fee exemption applies only to the specified return periods; returns filed after December 10, 2025 will attract late fees.
• The Revised last date for uploading is December 10, 2025 for both MVAT/CST (October 2025) and PTRC under PT Act (November 2025).
[Notification No. JC (HQ-01)/DC-09/Return Late Fee/2025/35/B-182-Mumbai]
