Notification/Circular No.: Trade Circular No. 16T of 2025 dated November 21, 2025
Applicable Act/Rule – MVAT Act, 2002 / CST Act, 1956 / PT Act, 1975
Maharashtra Tax Department is migrating to an upgraded automation system across MVAT, CST, and PT laws. This transition is expected to cause difficulties in return filing. To avoid unnecessary burden on taxpayers solely due to system issues, late fee is being waived for October 2025 returns, with strict conditions.
Late fee fully waived only for monthly returns of October 2025, only if:
• Due tax is paid on or before the original due date (21-11-2025 for MVAT/CST; 30-11-2025 for PT).
• Returns are filed within the revised schedule:
– MVAT & CST: Up to 27-11-2025
– PT (PTRC): Up to 06-12-2025
Not paying tax within the original due date → interest remains applicable.
Filing returns after the extended dates → full late fee will apply as usual.
Circular is clarificatory and not valid for legal interpretation beyond this waiver.
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