The Maharashtra Goods and Services Tax Department, on December 17, 2025, issued a Trade Circular superseding Trade Circular No. 17T of 2025, granting extended exemption from payment of late fee for delayed filing of returns under Section 20(6) of the Maharashtra Value Added Tax Act, 2002 and Section 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. The relief has been provided in view of continued technical difficulties faced by dealers during the transition to the upgraded automation framework for MVAT, CST and PT Acts.
The circular extends the last date for availing late fee exemption to 31st December 2025 for: (i) monthly returns under the MVAT Act and CST Act for October 2025 and November 2025, and (ii) monthly PTRC returns under the PT Act for November 2025. The exemption is subject to the condition that the tax payable for the relevant period must have been paid on or before the original due date prescribed under the respective Acts, while the return itself may be filed by the revised date.
It has been clarified that the exemption applies only to late fee for delayed filing of returns and does not extend to interest arising from delayed payment of tax. Returns filed after 31st December 2025 shall attract late fee as per the applicable statutory provisions. The circular is clarificatory in nature and not intended for legal interpretation, and trade associations have been requested to disseminate its contents widely among their members.
[TradeCircularNo.19Tof2025]
