The Maharashtra GST Department has issued Trade Circular 17T of 2025 dated 01 December 2025, extending the waiver of late fee for filing returns under MVAT, CST and PT Acts due to ongoing system transition challenges with the upgraded automation framework.
Revised Last Dates
| Return Type | Period | Revised Last Date |
|---|---|---|
| MVAT & CST Monthly Returns | October 2025 | 10th December 2025 |
| PTRC Monthly Return | November 2025 | 10th December 2025 |
The late fee exemption applies only when tax payable for the period has been paid within the original due dates (21st Nov 2025 for MVAT/CST and 30th Nov 2025 for PTRC). Returns filed after 10th December 2025 will attract statutory late fees.
The waiver is exclusive to delayed filing of returns and not delayed tax payment. This extension aims to ease compliance difficulties caused by technical issues during system migration.
