Vat
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
18 September 2013
I have started new buisness in trading Electrical Components.I have did Vat Registeration. want to know about due dates and limits of Vat Payment
18 September 2013
Which STATE?
Querist : Anonymous
Querist :
Anonymous
(Querist)
19 September 2013
MAHARASHTRA
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 September 2013
Please tell me due dates & Limits for Vat payment in Maharashtra
02 August 2025
Here’s a complete overview of **VAT return filing and payment due dates for dealers registered under Maharashtra VAT (MVAT)**, along with key provisions, periodicities, and practical points to help you stay compliant:
---
## 📅 VAT Filing & Payment Due Dates in Maharashtra
### 1. **Return Periodicity and Corresponding Due Dates**
| **Frequency** | **Eligibility** (Previous Year Liability) | **Vat Payment Due Date** | **Return E‑Filing Due Date** |
| --------------- | ---------------------------------------------------------- | ----------------------------------- | ------------------------------------------------------------- |
| **Monthly** | Tax liability above ₹10 lakh | 21st of the following month | 21st of the following month (or +10 days if tax paid on time) |
| **Quarterly** | ₹1 lakh < liability ≤ ₹10 lakh or newly registered dealers | 21st after quarter ends | 21st after quarter end (or +10 days if tax paid on time) |
| **Six‑monthly** | Liability up to ₹1 lakh or composition scheme dealers | 30th October (1H) / 30th April (2H) | Same as payment due date |
([taxbaniya.com][1], [A N A R & Co][2])
**Note:** A grace period of **10 days** for e-filing is allowed, but **tax payment must be made** on or before the due date to avail this benefit. ([TaxGuru][3], [taxbaniya.com][1])
---
### 2. **Annual Filing Exemption for Certain Dealers**
Dealers not liable to file VAT audit reports (Form 704), and whose turnover was **below ₹1 crore** in the previous year, can file **annual returns instead of regular periods**:
* **Return filing due by**: 30th June after the fiscal year ends (e.g. for Apr–Mar, return due by 30th June). ([TaxGuru][3])
* However, the **VAT payment deadline remains** as per the periodic schedule above.
---
### 3. **E-Annexure Submission**
* **E-Annexure (with last return of the FY)** for audit-report-filing dealers is to be submitted **by 30th June**. ([TaxGuru][3])
---
### 4. **Interest & Late Filing Penalties**
* **Late or non-payment**: A dealer will pay **simple interest @1.25% per month** (pro-rated) on delayed tax. This applies whether registered or unregistered. ([indiafilings.com][4])
* **Late filing of returns**: For delays beyond one month from due date, **late fee ₹2,000**; longer delays attract **₹5,000** fee. ([A N A R & Co][2])
---
### 5. **Summary of Monthly Due Dates (Example)**
| **Transaction Period** | **Payment & Return Due** |
| ---------------------- | ------------------------ |
| April | 21st May |
| May | 21st June |
| June (Q1 lump sum) | 21st July |
| July | 21st August |
| Aug | 21st September |
| Sept (Q2 lump sum) | 21st October |
| Oct | 21st November |
| Nov | 21st December |
| Dec (Q3 lump sum) | 21st January |
| Jan | 21st February |
| Feb | 21st March |
| Mar (Q4 lump sum) | 21st April |
([TaxGuru][3], [taxbaniya.com][1])
---
## ✅ Additional Tips for Maharashtra VAT Compliance
* **Check your dealer periodicity** (monthly/quarterly/six-monthly) on the **Mahavat.gov.in** portal.
* Always **pay VAT first**, then **file return within grace period** to avoid late fee.
* Keep track of **Form 704 audit requirement**—this affects whether your return can be annual or not.
* Use **electronic payment** methods (mandatory) via MTR‑6/MTR‑6A forms.
* Remember that **penalty interest is retroactive from due date**; timely compliance reduces cost.
---
### Need help with a return schedule or navigator for Mahavat portal? Happy to help set one up!
[1]: https://taxbaniya.com/due-date-of-vat-payment-and-return-in-maharashtra/?utm_source=chatgpt.com "DUE DATE OF VAT PAYMENT AND RETURN IN MAHARASHTRA - Tax Baniya"
[2]: https://caasmeet.wordpress.com/indirect-taxes/maharashtra-value-added-tax-act-2002/?utm_source=chatgpt.com "Maharashtra Value Added Tax Act, 2002 | A N A R & Co"
[3]: https://taxguru.in/goods-and-service-tax/payment-return-filing-due-dates-pt-vat-luxury-tax-maharashtra.html?utm_source=chatgpt.com "Payment & Return Filing Due dates of PT, VAT & Luxury Tax in Maharashtra"
[4]: https://www.indiafilings.com/learn/vat-penalties-maharashtra/?utm_source=chatgpt.com "VAT Penalties in Maharashtra"
---
## 📅 VAT Filing & Payment Due Dates in Maharashtra
### 1. **Return Periodicity and Corresponding Due Dates**
| **Frequency** | **Eligibility** (Previous Year Liability) | **Vat Payment Due Date** | **Return E‑Filing Due Date** |
| --------------- | ---------------------------------------------------------- | ----------------------------------- | ------------------------------------------------------------- |
| **Monthly** | Tax liability above ₹10 lakh | 21st of the following month | 21st of the following month (or +10 days if tax paid on time) |
| **Quarterly** | ₹1 lakh < liability ≤ ₹10 lakh or newly registered dealers | 21st after quarter ends | 21st after quarter end (or +10 days if tax paid on time) |
| **Six‑monthly** | Liability up to ₹1 lakh or composition scheme dealers | 30th October (1H) / 30th April (2H) | Same as payment due date |
([taxbaniya.com][1], [A N A R & Co][2])
**Note:** A grace period of **10 days** for e-filing is allowed, but **tax payment must be made** on or before the due date to avail this benefit. ([TaxGuru][3], [taxbaniya.com][1])
---
### 2. **Annual Filing Exemption for Certain Dealers**
Dealers not liable to file VAT audit reports (Form 704), and whose turnover was **below ₹1 crore** in the previous year, can file **annual returns instead of regular periods**:
* **Return filing due by**: 30th June after the fiscal year ends (e.g. for Apr–Mar, return due by 30th June). ([TaxGuru][3])
* However, the **VAT payment deadline remains** as per the periodic schedule above.
---
### 3. **E-Annexure Submission**
* **E-Annexure (with last return of the FY)** for audit-report-filing dealers is to be submitted **by 30th June**. ([TaxGuru][3])
---
### 4. **Interest & Late Filing Penalties**
* **Late or non-payment**: A dealer will pay **simple interest @1.25% per month** (pro-rated) on delayed tax. This applies whether registered or unregistered. ([indiafilings.com][4])
* **Late filing of returns**: For delays beyond one month from due date, **late fee ₹2,000**; longer delays attract **₹5,000** fee. ([A N A R & Co][2])
---
### 5. **Summary of Monthly Due Dates (Example)**
| **Transaction Period** | **Payment & Return Due** |
| ---------------------- | ------------------------ |
| April | 21st May |
| May | 21st June |
| June (Q1 lump sum) | 21st July |
| July | 21st August |
| Aug | 21st September |
| Sept (Q2 lump sum) | 21st October |
| Oct | 21st November |
| Nov | 21st December |
| Dec (Q3 lump sum) | 21st January |
| Jan | 21st February |
| Feb | 21st March |
| Mar (Q4 lump sum) | 21st April |
([TaxGuru][3], [taxbaniya.com][1])
---
## ✅ Additional Tips for Maharashtra VAT Compliance
* **Check your dealer periodicity** (monthly/quarterly/six-monthly) on the **Mahavat.gov.in** portal.
* Always **pay VAT first**, then **file return within grace period** to avoid late fee.
* Keep track of **Form 704 audit requirement**—this affects whether your return can be annual or not.
* Use **electronic payment** methods (mandatory) via MTR‑6/MTR‑6A forms.
* Remember that **penalty interest is retroactive from due date**; timely compliance reduces cost.
---
### Need help with a return schedule or navigator for Mahavat portal? Happy to help set one up!
[1]: https://taxbaniya.com/due-date-of-vat-payment-and-return-in-maharashtra/?utm_source=chatgpt.com "DUE DATE OF VAT PAYMENT AND RETURN IN MAHARASHTRA - Tax Baniya"
[2]: https://caasmeet.wordpress.com/indirect-taxes/maharashtra-value-added-tax-act-2002/?utm_source=chatgpt.com "Maharashtra Value Added Tax Act, 2002 | A N A R & Co"
[3]: https://taxguru.in/goods-and-service-tax/payment-return-filing-due-dates-pt-vat-luxury-tax-maharashtra.html?utm_source=chatgpt.com "Payment & Return Filing Due dates of PT, VAT & Luxury Tax in Maharashtra"
[4]: https://www.indiafilings.com/learn/vat-penalties-maharashtra/?utm_source=chatgpt.com "VAT Penalties in Maharashtra"
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