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) Use of New age technologies by the Department:
- Department is pioneer in using SAP-TRM system for indirect taxation (Value Added Tax, Central Sales Tax and Profession Tax).
- Department uses SAS Business Intelligence Data Warehouse (BIDW) BI system for selection of actionable cases on the basis of some criteria.
- Grievance Redressal System is available on the Mobile Apps (MAHAGST & MAHAPT) of the Department for GST, MVAT, CST and PT Acts.
4) Starting a Business:
- Registration process for GST/PT/MVAT/CST is start to end online.
- There is no fee for GST, PTEC and PTRC registration.
- Payment of Registration Fee for MVAT & CST registration is totally online.
- Bank Account details are not mandatory for registration under GST/PTEC/PTRC/MVAT/CST Acts.
- GST registration is given on GST Portal https://www.gst.gov.in/
- There is one single unified application for registration under MVAT/CST/PTEC/PTRC. Please refer Trade Circular 18T of 2016.
- MVAT/CST/PTEC/PTRC 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) https://www.mca.gov.in/ .
- 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”. . Please click on Professional Tax Registration Manual-Documents-Fee
- Physical Registration Application and documents required for registration for GST/PTEC/PTRC/MVAT/CST is not accepted by the Department.
- There is no physical touch point. No need to visit Departmental Officers for collection of Registration Certificate under GST/PTEC/PTRC/MVAT/CST. Applicant can download digitally signed Registration Certificate on the portal of the Department.
- Registration under PTEC and PTRC 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 PTEC/PTRC/MVAT/CST Acts 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.
- Taxpayers visit to the Office for MVAT/CST/PTEC/PTRC registration are eliminated which saved his time and energy.
- Registration under MVAT, CST and PT is PAN based and PAN verification is done online in real time.
- Third Party verification is available on the portal of the Department.
- Because of the various reforms implemented by the Department, registration process became more transparent.
b) New Registration Dashboard:
- Registration Dashboard is developed by the Department for PTRC/PTEC/MVAT/CST Registration and is available on the portal of the Department https://mahagst.gov.in under the Tile “May I Help You”.
- Dashboard shows minimum time taken, maximum time take, average time taken for PT/MVAT/CST registration.
- Anybody can judge registration performance of the Department.
- There are three views Table, Tile & Graphic.
C) 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.
d) 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. Please click on List.
- Important Manuals & Procedures.
5) Paying Taxes:
- 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.
- Payment under PTEC and PTRC can be made together. Please refer to Trade Circular 52T of 2019 Dt. 7th Oct-2019.
b) Returns & VAT Audit Report:
i) Periodicity of Paying Taxes and Filing Returns:
- Return filing procedure for MVAT/CST/PTRC is start to end online. There is no return under PTEC.
- Periodicity of filing returns under PTRC/MVAT/CST is published on the portal of the Department. Please check in Whats New section.
- Periodicity is communicated to the Taxpayers on their registered email IDs and mobile numbers.
- As per another Proviso added under Sec 6(1) of the Maharashtra State Tax on Professions, Trades, Callings & Employments Act, 1975 (PT Act), the employer registered under sub-section (3A) of section 5 shall, after the commencement of his liability to pay tax, furnish PTRC return. Pl refer to MAHARASHTRA ORDINANCE No. XIII OF 2020 Dtd. 22nd July-2020.
- PTRC return made simple. Pl refer to Notification Dtd. 4th Feb 2021.
- From 1st April 2020, the Petrol Pumps not owned by any Oil Company, registered under the MVAT Act and who have effected sales of High Speed Diesel Oil or Petrol purchased from registered dealers, within the State of Maharashtra, shall not be liable to file return. Please refer MVAT Notification Dtd. 23rd Oct-2020.
- Annual MVAT return for small Taxpayers. Please refer to MVAT Notification Dtd. 8th Aug 2019.
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.
- This also helped Taxpayers in smooth compliance under the GST regime.
iii) VAT Audit Report:
- Filing of VAT Audit report is start to end online.
- Because of invoice-based returns and online VAT report, it is possible for the Department to identify actionable cases on the basis of risk. Hence unnecessary assessments are avoided which reduced compliance burden on the Taxpayers.
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.
- Issuing of c-CST declarations is notified under the Maharashtra Right to Public Services Act, 2015. As per notification, it is to be given within 7 working days.
- E-Submission and e-Hearing in Assessment Proceeding started in Sep-2020. Please refer to Trade Circular 12T of 2020 Dtd. 14th Sep 2020.
- Cases for assessment are selected by the system using SAS-BIDW-BI tool and other electronic tools.
- Only actionable cases are selected for assessment on the basis of risk parameters. Click for more details.
- This is big relief to the genuine Taxpayers.
f) Assessment Module:
- Assessment Module made Go-live by the Department in the year 2018.
- All the notices, reminders, orders or any other communication issued by the Assessing Officer through Assessment Module will be available to the Taxpayer on the Taxpayer portal through his Log-in credentials.
- Taxpayer also gets emails and SMS on the registered ID and Mobile No. as and when notice is issued, hearing is scheduled, order is issued etc.
- Assessment Order is passed online through Assessment Module.
- Unique Assessment Order Number is generated for all the orders.
- Taxpayer is not required to visit the Office of Assessing Officer for completing the assessment proceeding. This is a big relief to the Taxpayers.
g) Appeal Module:
- Department introduced online Appeal under MVAT and CST Acts from Nov-2019. Please refer to Trade Circular 55T of 2019 Dtd. 30th Nov 2019.
- Appellant may attend the Appeal Proceeding online.
- Submissions are also done online.
- This helped Taxpayers and the Department in the challenging Covid period.
6) Advance Ruling:
- An Advance Ruling helps the applicant in planning his activities, which are liable for payment of GST, well in advance.
- It also brings certainty in determining the tax liability, as the ruling given by the Authority for Advance Ruling (AAR) is binding on the applicant as well as Government Authorities.
- It helps in avoiding long drawn and expensive litigation at a later date.
- Seeking an Advance Ruling is inexpensive and the procedure is simple and expeditious.
- It thus provides certainty and transparency to a Taxpayer with respect to an issue which may potentially cause a dispute with the Tax Administration.
- A legally constituted body called Authority for Advance Ruling (AAR) can give a binding ruling to an applicant who is Registered Taxable Person or is liable to be registered.
- The Advance Ruling given by the AAR can be appealed before an Appellate Authority for Advance Ruling (AAAR).
a) Under MVAT Act:
“Advance Ruling Authority” is constituted under the MVAT Act. Please refer MVAT Notification Dtd. 6th Oct 2020.
b) Under GST Act:
- “The Maharashtra Authority for Advance Ruling” (AAR) is constituted by Government of Maharashtra by issuing Notification in October 2017 (No. MGST-1017/CR 193/Taxation-1 Dt. 24/10/2017).
- The Government of Maharashtra has constituted an Authority known as “The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax” (AAAR) vide Notification No. MGST-1018/C.R.38/Taxation-1 (Dt 10/05/2018).
- Procedure and Check List for AAR and AAAR is also available on the portal of the Department.
- Ruling given by “the Advance Ruling Authority” under the MVAT Act are available on the portal. Please click on Rulings.
- Rulings given by “the Maharashtra Authority for Advance Ruling” and by “the Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax” are available on the portal of the Department. Please click on Rulings.
- Rulings given by “the Maharashtra Authority for Advance Ruling” and by “the Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax” are also available on GST Council portal. Please click on Rulings .
7) 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.
- Grievances redressal is also done through MAHAGST and MAHAPT Apps.
8) GST Help Desk:
- In pursuance of Ease of Doing Business Initiative and helping the Taxpayers to discharge various obligations in context to Goods and Services Tax, Department has established dedicated Service Centers/Help Desks in all the Offices throughout the State for assisting Taxpayers in e-Filing of various applications, forms etc. namely, Registration, Returns, Payments and Refunds.
- Department has issued Trade Circular 29T of 2018 Dtd. 24/10/2018 in this regard.
9) MAHAGST and MAHAPT Mobile Apps:
- Department introduced MAHAGST and MAHAPT Apps for giving better services to the Taxpayers.
- The two apps are available in Android and iOS also.
- PTEC and PTRC can be paid through MAHAPT App.
- Grievances redressal is also done through MAHAGST and MAHAPT Apps.