Maharashtra MVAT & PT Update: Late Fee Waiver for Oct/Nov 2025 Returns (Circular 19T)
The Maharashtra State Tax Department has issued Trade Circular No. 19T of 2025 dated 17 December 2025, superseding Trade Circular 17T of 2025.
Due to technical difficulties arising from the department’s automation system transition, relief has been granted by extending the deadline for claiming exemption from late fees for certain monthly returns.
Official Circular
Download Trade Circular 19T of 2025 (Official PDF)
Revised Filing Schedule
| Return Type | Period | Original Due Date | Revised Deadline |
|---|---|---|---|
| MVAT & CST | October 2025 | 21 November 2025 | 31 December 2025 |
| MVAT & CST | November 2025 | 21 December 2025 | 31 December 2025 |
| PTRC (Professional Tax) | November 2025 | 30 November 2025 | 31 December 2025 |
Critical Condition: Payment vs. Filing
This circular provides exemption only for late filing. The due date for tax payment remains unchanged.
- Tax must be paid on or before the original due date.
- Returns must be filed on or before 31 December 2025.
Reason for the Extension
The MGST Department is implementing a new automation framework with a new system integrator. During this transition, several dealers faced technical issues while uploading returns. The extension provides temporary relief while system stability is restored.
Our team can help review applicability, verify payments, and ensure correct filing within the revised timelines.
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