Mvat Reurn filling for Restaurant & Bar

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Discussion clarifies MVAT return filing for restaurants & bars (liquor sales) is not annual. Periodicity depends on prior year tax liability-monthly, quarterly, or half-yearly. Dealers should verify assigned frequency on the MAHAGST portal.

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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17 January 2026 What is the periodicity of MVAT Return filling from 2024-25 for Restaurant & Bar in Maharashtra
Regards

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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17 January 2026 The periodicity for filing Maharashtra Value Added Tax (MVAT) returns in the 2024-25 financial year is determined by the dealer's tax liability in the previous year. For restaurants and bars, which continue to fall under the MVAT Act for sales of liquor, the frequency can be monthly, quarterly, or half-yearly.
Monthly: Required for dealers who had a tax liability of ₹10 lakh or more in the previous year.
Quarterly: Applicable to dealers with a previous year tax liability between ₹1 lakh and ₹10 lakh.
Half-Yearly: Applicable to dealers whose tax liability was less than ₹1 lakh in the previous year.

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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19 January 2026 Dear Sir,
As far as my knowledge R&B dealers have to file yearly MVat returns, kindly correct me
Regards

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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19 January 2026 - Annual returns are not prescribed under MVAT for Restaurant & Bar dealers. The confusion often arises because GST annual returns exist, but MVAT (for liquor) follows the periodicity rules as stated above.
- The due date for filing is generally the 21st of the following month/quarter/half-year, depending on periodicity.
- Dealers must check their TIN on the MAHAGST portal to confirm their assigned periodicity, as the department may update based on liability.

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