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Taxation Maharashtra Ministry of Finance Maharashtra Value Added Tax Act, 2005

Government of Maharashtra issues notification regarding return filing periodicity under MVAT & CST

11-May-2026 | Trade Circular No. 3 T of 2026

Government of Maharashtra has issued notification regarding return filing periodicity under MVAT & CST with effect from 11th May 2026 Key highlights are as follows :- 1.Dealers having tax liability up to ₹25,000 during the previous financial year are required to file Annual Returns. 2. Dealers having tax liability exceeding ₹25,000 but not exceeding ₹10 lakh, or refund entitlement not exceeding ₹1 crore during the previous financial year are required to file Quarterly Returns. 3. Dealers having tax liability exceeding ₹10 lakh, or refund entitlement exceeding ₹1 crore during the previous financial year are required to file Monthly Returns. 4. Dealers who have not filed even a single return for the immediately preceding financial year shall be assigned Monthly periodicity, irrespective of the above criteria 5. Regular return filers may also raise grievances regarding the displayed periodicity by submitting supporting documents to the Department on or before 15 May of the relevant year. For more information kindly refer the attached document

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