महाराष्ट्रातील व्यवसाय सुलभता


Government of Maharashtra

Department of Goods and Services Tax

Ease of Doing Business

Following Acts are administered by Department of Goods and Services Tax, Government of Maharashtra:

The Maharashtra Value Added Tax Act, 2002 (MVAT)

The Central Sales Tax Act, 1956 (CST)

The Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1975 (PT)

The Maharashtra Goods and Services Tax Act, 2017 (MGST)

Department made operational new portal www.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). 


1) MVAT, CST & PT:

A) Starting a Business:  
a) e-Registration:

A start to end online process for registration and for payment of Fee for registration is available for all the Acts administered by the Department (Maharashtra Value Added Tax Act, Central Sales Tax Act and Profession Tax Act). There is no fee for PT registration.

Bank Account details are not mandatory for registration under MVAT, CST and PT.

There is one single unified application for registration under all the Acts (MVAT, CST & PT). Please refer Trade Circular 18T of 2016.

List of the documents required to be uploaded for registration is available in the “What’s New” section of the portal of the Department. Pl click on List of Documents.

Physical Registration Application is not accepted by the Department. There is also no need of physical submission of documents, which are required along with the Registration Application.

No visits are paid by the Departmental Authorities for grant of the Registration Certificate (R.C.).

Registration under PT is real time. Documents are not mandatory. If the Registration Application is correct and complete, Registration Certificate under PT Act is auto generated within few minutes.

Under MVAT, 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. 

b) Getting Digitally Signed Registration Certificate   from the Portal of the Department:

The dealer need not visit Maharashtra Goods and Services Tax Department for collection of Registration Certificate. It is sent to the dealer on the same day on his registered mail ID.

Registration Certificate is also available on portal of the Department in downloadable pdf format. Dealer can download digitally signed Registration Certificate from the portal of the Department through his secured login credentials.   

c) Dealer Search Facility:

R.C. Status of the dealer can be checked if TIN or PAN is known.  

It can be searched in “Know Your Taxpayer” section of the portal of the Department. 

d) Dealer Services:

List of the MVAT/CST Non-filers of returns, Short-filers, Non-genuine dealers, F-704 (VAT Audit Report) Non-filers is published in “Dealers Services” section of the portal.


B) Paying Taxes:

a) Payments:

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.   

Gross Receipts during F.Y. 2017-18 is as under:

Act                                                       Receipt (in Rs. Crores)        

MVAT                                                            Rs. 35,333/-

Motor Spirit (MST)                                         Rs. 22,652/-

CST                                                               Rs. 3,061/-

PT                                                                  Rs. 2,117/-

Sugarcane Purchase Tax (SCPT)                 Rs. 50/-

Entry Tax (ET)                                                Rs. 150/-

Luxury Tax (LT)                                             Rs. 191/-

Total                                                               Rs. 63,554/-


b) Returns:

i) Periodicity of Paying Taxes and Filing Returns:

Department publish on the portal periodicity of paying taxes and filing returns under MVAT, CST and PT.

Periodicity is communicated to the Taxpayers on their registered email IDs and mobile numbers.

ii) Invoice Based Return:

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.

iii) More than 33.41 Lakh (3.34 Million) invoice-based single instance returns have been processed till 11/05/2018.

iv) Maharashtra is the first state to “Auto prepare error free return from Sales and Purchase annexures”.

v) 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.  

vi) SMS and email alerts prior to due dates of returns filing are given.

vii) No. of e-Returns filed under Profession Tax during FY 2017-18:- 553333 (For F.Y. 16-17).

ix) Facility to upload prior period returns (returns for the periods before 1/4/2016) under MVAT & CST is made available by the Department on https://mahagst.gov.in (please refer Trade Circular 9T of 2018).

c) Refund:           

 i) Grant of Refund Through NEFT:-

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. Staff which was engaged in writing cheques at all the locations is now diverted to other services.

Error free and quick disbursement of refund through NEFT.

Maharashtra among the pioneer states whose dealers receive refund through NEFT.

ii) Refund Claim Disbursed During the F.Y. 2017-18 through NEFT: Refund of                           Rs. 6,121/- Cr. Is disbursed during F.Y. 2017-18 through NEFT in 31024 cases.

iii) 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.

iv) Department issued Internal Circular 9A of 2017 on 27/4/2017. As per the said Circular, eligible refunds for the period 2015-16, to be granted within 15 days form the receipt of the refund application. Refunds are deposited in the Bank A/c of the dealer online through NEFT only.   

d) No Border Check Posts:

Maharashtra State has not established the Check Posts across its Borders. It has ensured entry of the goods into the State and outside the State hassle-free.

e) e-CST Declarations:

No need to visit the Department for the want of e-CST Declarations. Entire                      e-CST Declarations process from start to end is 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.

C) Computerized Desk Audit (CDA):

Every year Department selects the cases for Computerized Desk Audit (CDA) based on the parameters fixed by the Department. Department publishes such list on the Portal.

Facility to comply online with the CDA findings is made available on the Department's Portal.

If the dealer pays any outstanding amount as per the findings of the CDA and files revised return, his audit proceeding is closed.

If the dealer fails to pay as per the CDA findings, then such cases are selected for Issue Based Audit (IBA).

The list of the cases selected for the Issue Based Audit is also published by the Department on its website. The List of the dealers, who are selected for the CDA, is available in What’s New Section of the website of the Department.

List of the dealers who are selected for the Assessment or Issue Based Audit is also available in What’s New Section of the website of the Department.

Department has issued Trade Circular 37T of 2016 in this regard. Eleven parameters are set by the Department for CDA.

2) Goods and Services Tax (GST):

A) Starting a Business:

i) Registration:

Registration under GST Act is start to end online and can be done through single website www.gst.gov.in

There is no Registration Fee for Registration under GST Act.

No visits are paid by the Departmental Authorities for grant of the Registration Certificate (R.C.).

If no action is taken by the Registration Officer within 3 workings days from the date of application, Registration Certificate is auto granted.

No of Registration Certificates granted by Department of Goods and Services Tax, Maharashtra State is 268332 up to 31/3/2018.

ii) Refund Under GST: Till 30/4/2018 refund under GST is granted in 5010 proposals. Amount of refund is Rs. 931/- Cr.

iii) Collection Under GST from 1/7/2017 to 31/3/2018:

Act Name                                           Amount in Rupees Crores

Maharashtra GST                                  Rs. 36,418/-

Integrated GST                                       Rs. 14,480




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.


New Website:

For giving better and fast services, Department introduced the new website from December 2017.

There is one website for Taxpayers and Departmental Officers.

Facility to give feedback and suggestions regarding Department is made available on the landing page of the website of the Department https://mahagst.gov.in



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:

MAHAGST APP:  https://play.google.com/store/apps/details?id=com.gst.info 

MAHAPT APP:   https://play.google.com/store/search?q=MAHAPT&c=apps