The Office of the Commissioner of State Tax, Maharashtra, has issued Trade Circular No. 17T of 2025, dated December 1, 2025, superseding the earlier Circular 16T of 2025. This action provides further relief to taxpayers who faced technical difficulties while uploading returns during the transition to the upgraded tax automation system.
The key measure is the exemption from the whole of the late fee payable under Section 20(6) of the MVAT Act and Section 6(3) of the PT Act, provided the filing is completed by the newly revised dates.
Revised Filing Schedule
The final date for uploading the following monthly returns, without incurring a late fee, is now December 10, 2025.
| Return Type | Return Period | Original Due Date (Payment) | Revised Last Date for Filing |
| Monthly Returns (MVAT Act & CST Act) | October 2025 | November 21, 2025 | December 10, 2025 |
| Monthly Returns (PTRC under PT Act) | November 2025 | November 30, 2025 | December 10, 2025 |
Mandatory Conditions for Late Fee Waiver
Dealers must satisfy both conditions below to qualify for the late fee exemption:
- Tax Payment Must Be Timely: The tax payable for the relevant return period must have been paid on or before the original due date (November 21, 2025, for MVAT/CST and November 30, 2025, for PT Act).
- Return Filing Deadline: The return must be electronically filed on or before the revised last date of December 10, 2025.
Critical Compliance Clarification
It is crucial for dealers to understand that the waiver granted by Trade Circular 17T/2025 relates only to the delayed filing of returns.
- The exemption DOES NOT apply to the delayed payment of tax.
- Dealers who failed to pay their tax by the original due date (November 21/30, 2025) will still be liable for interest as prescribed under the relevant provisions of the MVAT and PT Acts.
Returns filed after December 10, 2025, will attract late fees as per the statutory provisions. The electronic payment system on the MAHAGST portal is confirmed to be fully functional.
Official copy of the circular has been attached
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