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
RENGARAJ R.K
(Expert)
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"
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Capital Gail Exemption Certificate
- Taxation of crypto futures in India Fy 2026- 2027
- Issuing of delivery challan by seller of goods
- EPF ECR NEW RULES Sep 17th 2026
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
