The Maharashtra Goods and Services Tax (MGST) Department has issued a Trade Circular dated 21st November 2025, granting a full exemption from late fees for dealers filing monthly returns under the MVAT Act, CST Act, and PT Act for October 2025. The relief has been announced due to the ongoing implementation and stabilization of the state's upgraded automation system, which may cause technical issues in return filing.
As per the circular, dealers can avail the waiver only if the tax payable for October 2025 is paid within the original due dates and the returns are filed within the extended deadlines. The revised timelines extend MVAT/CST return filing up to 27 November 2025 and PTRC return filing under the PT Act up to 6 December 2025. The MGST Department has clarified that the MAHAGST online payment system remains fully functional and delayed tax payment will continue to attract interest.
The late fee exemption applies exclusively to delayed return filing for October 2025 and not to delayed tax payments. Returns filed after the revised dates-27 November 2025 (MVAT/CST) and 6 December 2025 (PT Act) will attract the statutory late fee. The department has urged trade bodies to circulate this clarification widely among taxpayers.
Official copy of the notification has been attached
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