Government of Maharashtra
Department of Goods and Services Tax
Ease of Doing Business Initiative
1) Acts Administered by the Department:
Following Acts are administered by Department of Goods and Services Tax, Maharashtra State:
- The Maharashtra Value Added Tax Act, 2002 (MVAT Act)
- The Central Sales Tax Act, 1956 (CST Act)
- The Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1975 (PT Act)
- The Maharashtra Goods and Services Tax Act, 2017 (MGST Act)
- The Central Goods & Services Tax Act, 2017 (CGST Act)
- The Integrated Good & Services Tax Act, 2017 (IGST Act)
- The Central Chit Fund Act, 1982
2)New Website of Department:
- Department made operational new portal https://mahagst.gov.in from 26/12/2017 to give better experience and enhanced services to the Taxpayers and also to enhance the compliance of various taxes administered by the Department.
- Please refer Trade Circular 55T of 2017.
3)Starting a Business:
- Registration process for GST/PT/MVAT/CST is start to end online.
- There is no fee for GST & PT registration.
- Payment of Registration Fee for MVAT & CST registration is totally online.
- Bank Account details are not mandatory for registration under GST/PT/MVAT/CST.
- There is one single unified application for registration under MVAT/CST/PT. Please refer Trade Circular 18T of 2016.
- MVAT/CST/PT registration can also be obtained from MAITRI portal of the Industries Department (https://maitri.mahaonline.gov.in ). Please refer Trade Circular 14T of 2019.
- Profession Tax Registration given with Incorporation of Company on the portal of Ministry of Corporate Affairs (MCA).
- GST registration can be obtained with incorporation of company on the portal of MCA.
- List of the documents required to be uploaded for PT/MVAT/CST registration is available under “Dealer Services” in “Manuals & Procedures”
- Physical Registration Application and documents required for registration for GST/PT/MVAT/CST is not accepted by the Department.
- No need to visit Departmental Officers for collection of Registration Certificate under GST/PT/MVAT/CST. It can be downloaded on the portal and also emailed to Applicant.
- Registration under PT is real time. If the Registration Application is correct and complete, Registration Certificate under PT Act is auto generated within few minutes.
- Under MVAT/CST, Registration Certificate is issued mostly in one working day if the Registration Application is correct and complete. If some defect is found in the application, Defect Memo is generated and is sent to the applicant on the registered email ID.
- If no action is taken by the Registration Officer on the GST Registration Application, GST registration is granted in 3 working days.
- Registration under PT/MVAT/CST is notified under the Maharashtra Right to Public Services Act, 2015. If registration application is correct and complete then registration under PTEC & PTRC is given within 1 day.
b)Dealer Search Facility:
- R.C. Status of the Taxpayer can be checked if Taxpayers TIN or PAN is known.
- It can be searched in “Know Your Taxpayer” on the portal of the Department.
C) Dealer Services:
Important and valuable information which is very useful for Taxpayer is available in this section. Some important points are highlighted below:
- Information related to the Maharashtra Right to Public Services Act, 2015.
- Procedure for GST Advance Ruling and Appeal under it.
- List of the MVAT/CST Non-filers of returns, Short-filers, Non- genuine dealers, F-704 (VAT Audit Report) Non-filers.
- Important Manuals & Procedures.
- For giving better services to the Taxpayers, Department shifted entire e- Payment process on SAP-TRM from Nov-2017 (please refer Trade Circular 48T of 2017).
- e-payment facility is provided through two e-Payment Gateways SBI e-Pay and Government Receipt Accounting System (GRAS).
- SBI e-Pay covers not only nationalized banks but also includes some private and co-operative banks as well.
- PTEC & PTRC payment can be done through “MAHAPT” Mobile App also.
Gross Receipts during F.Y. 2019-20 are as under:
|Act||Receipt (in Rs. Crores)|
i) Periodicity of Paying Taxes and Filing Returns:
- Periodicity of filing returns under PTRC/MVAT/CST is published on the portal of the Department.
- Periodicity is communicated to the Taxpayers on their registered email IDs and mobile numbers.
ii)Invoice Based Return under MVAT & CST:
- Return under MVAT & CST is invoice based.
- Nearly 80% of the return fields are auto populated from invoice-based Sales and Purchase Anx which are part of the return template itself.
- Returns under MVAT and CST are prepared at the same time from the same set of Sales and Purchase Anx. Registers namely, Sales Register, Purchase Register, Sales Return Register, Purchase Return Register and Cash Register are required to be maintained by any business entity. This is the minimum requirement for any business entity. Dealer has to maintain these books of accounts in regular course of his business to run the business in seamless manner.
- Dealer need not have to prepare any separate set of books of accounts or statements for the purpose of preparation of returns. The invoice data can be copied in to Sales/Purchase Anx from these books of accounts. Dealer is not required to make summary of every field of return from his books of accounts. Hence time required for summarization of data is reduced to almost nil.
- Return templet is in Excel. It is user friendly and compatible with various accounting software. This significantly reduced the time required for completion of return. Please refer Trade Circular 22T of 2016.
- Facility to view Draft Return (before submission) in pdf format is made available to the Taxpayers by the Department for MVAT and CST returns from March-2017. Please refer Trade Circular 8T of 2017.
- SMS and email alerts prior to due dates of returns filing are given.
i) Grant of Refund Through NEFT: -
- MVAT Refund disbursement through NEFT started from 1st Oct 2015.
- Dealers received refund through NEFT in T+1 or T+2 days.
- All over Maharashtra State, refund disbursement to the dealers is made through SINGLE NEFT Desk which is situated at Mazgaon, Mumbai. This is a significant deviation from the old system.
- Error free and quick disbursement of refund through NEFT.
- Maharashtra among the pioneer states whose dealers receive refund through NEFT.
- Sub-section (1) of the section 53 of MVAT Act is amended. If the amount is not refunded to the dealer within 60 days, then simple interest on the refund amount is payable to the dealer. Previously this limit was 90 days.
d) e-CST Declarations:
- No need to visit the Department for the want of e-CST Declarations.
- e-CST Declarations process is totally online.
- Dealer can obtain e-CST Declarations by applying online on the Portal of the Department.
- e-CST Declarations are forwarded to the dealer on his registered email ID.
(5) Help Desk Support:
- Dealer can call on Toll Free Contact Number 1800 225 900 and lock the complaint.
- He can also lock the complaint on the portal of the Department https://mahagst.gov.in in the “May I Help You” section.
- He can also lock the complaint by visiting the concerned Nodal Officer.
(6) MAHAGST and MAHAPT Mobile Apps:
- Department introduced MAHAGST and MAHAPT Apps for giving better services to the Taxpayers.
- The two apps are available on the following links: