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Maharashtra Commercial Tax

The Maharashtra government’s Department of Goods and Services Tax is a crucial revenue-making department of the state. It forms part of the Finance Department of Maharashtra, and has its head office located in Bhavan, Mazgaon, Mumbai.

The department’s function is to ensure revenue collection through effective and efficient administration of all the Acts. It reviews laws, rules & regulations and procedures for smooth implementation of the various Acts. Some of the important Acts administered by the department include i) The Maharashtra Goods and Services Tax (MGST) Act, 2017 ii) The Central Goods and Services Tax (CGST) Act, 2017 iii) The Integrated Goods and Services Tax (IGST) Act, 2017 iv) The Maharashtra Value Added Tax (MVAT) Act, 2002 v) The Central Sales Tax (CST) Act, 1956 and vi) The Maharashtra Tax on Professions, Trades, Callings and Employments Act, 1975.

The organizational structure of the Department of Goods and Services Tax is as follows:

Commissioner of State Tax - Head of the Department.

Special Commissioner of State Tax.

Special Inspector General of Police (Vigilance)

Additional Commissioner of State Tax

Joint Commissioner of State Tax.

Deputy Commissioner of State Tax.

Assistant. Commissioner of State Tax.

State Tax Officer.

State Tax Inspector, clerk and other staff.

Class – IV staff

(Source: mahagst.gov.in/en/citizen-charter)

Maharashtra Commercial Tax Rates

The GST rates as on 25-1-2018 for some of the goods and services have been listed below

Goods and Services	CGST Rate (%)	SGST / UTGST Rate (%)	IGST Rate (%)
All goods [besides fresh or chilled], and put up in unit container and - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any act]	2.5	2.5	5
Chena or paneer put up in unit container and - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable	2.5	2.5	5
Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]	2.5	2.5	5
Khakhra, plain chapati or roti	2.5	2.5	5
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels	6	6	12
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]	9	9	18
Laboratory chemicals	9	9	18
Printed Circuits	9	9	18
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	14	14	28
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 other than wet grinder consisting of stone as a grinder	14	14	28
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport	1.5	1.5	3
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk	0	0	0
Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.	2.5	2.5	5
Transport of goods in a vessel	2.5	2.5	5
Legal and accounting services	9	9	18
Gambling	14	14	28
Transport of passengers by air, with or without accompanied belongings, in other than economy class	6	6	12
Electricity, gas, water and other distribution services	9	9	18

(Source: mahagst.gov.in/en/rates-goods-under-gst)

Registration for Maharashtra Commercial Tax

To log in to the Maharashtra government’s Department of Goods and Services Tax website, use your PAN as your User ID in case you only have a temporary profile and not an active Registration Certificate under any Act. Should you have an active RC, use your TIN (the first eleven digits without the suffixes). Then log in to your account and check an email with subject line "TIN CREATED CONFIRMATION" for new user IDs and passwords. To register, select the GST registration option you see on the homepage of the Department of Goods and Services Tax. Click on New Registration and fill up the empty blanks. Press Proceed once you’re done and complete the OTP verification.

Forms

Some of the forms you can access on the Department of Goods and Services website are as follows:

e-Returns Forms

Form III(B) - PTRC Return Template

Form 8(C) - Luxury Tax Return Template

Form IV - Entry Tax on Goods Return Template

Form I(A) - Entry Tax on Motor Vehicles Return Template

424, 424A - TDS

423 - TCS

The Maharashtra Value Added Tax Act, 2002

Form 406 - Certificate regarding payments made by the principal under the Maharashtra Value Added Tax Act, 2002

Form 311 - Application for grant of stay against order of assessment, penalty, interest or fine under Section 26 of the Maharashtra Value Added Tax Act, 2002

Form 106 - Declaration under Sub-Section (2) of section 19 of the Maharashtra Value Added Tax Act, 2002

Form 302 - Notice under Sub-Section (5) of Section 23 of the Maharashtra Value Added Tax Act, 2002

The Central Sales Tax Act, 1956

Form IV-A(B) - Notice under rule 7(1) of the Central Sales Tax (Bombay) Rules, 1957

Form A - Application for registration under section 7(1)(2) of the Central Sales Tax Act, 1956

Form V-(B) - Declaration under rule 8 of the Central Sales Tax (Bombay) Rules, 1957

The Maharashtra Tax on Luxuries Act, 1987

Form 18 - Interest Payment Order

Form 2 - Daily Account of Occupancy of Rooms and Collection of Tax

Form 19 - Application for refund under sub-section (6) of section 18 of the Maharashtra Tax on Luxuries Act 1987

Form 3 - Monthly Abstract of Collection and Remittance of Luxury Tax

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

From 18 - Refund payment order

Form 18 (A) - Refund payment order

Form 1 A - Certificate of Registration

Form 6 - Order of Assessment of an Employer

The Maharashtra Purchase Tax on Sugarcane Act, 1962

Form 5 - Form of application for renewal of licence

Form 7 - Notice under rule 11 of the Maharashtra Purchase Tax on Sugarcane Rules, 1962

Form 8 - Notice under rule 12 of the Maharashtra Purchase Tax on Sugarcane Rules, 1962

(Source: mahagst.gov.in/en/forms)

Maharashtra Commercial Tax Return e-Filing and Payment

To e-file returns, select the GST e-services tab you see on the homepage. Click on the GST Return Filing option. You will be redirected to the Goods and Services Tax page where you are asked to enter your Username and Password. Fill up the empty blanks and select the Proceed button once you are done. For making payments, select the GST e-services tab you see on the homepage. Click on the GST Payments option. You will be redirected to a new page where you have two options - Create Challan and Track Payment Status. Choose the kind of service you wish to avail and follow the instructions. In case of payments pertaining to advance payments - returns, return/order dues or assessment order advance payment, select the e-Payments option you see on the homepage and choose the option relevant to you.

Frequently Asked Questions

What are the Acts under which an individual can make e-payment?

An individual can make payment under all the Acts administered by sales tax department, with the exclusion of Chit Funds Act.

How long does a person have to wait for registering in GST?

An individual has thirty days to complete the registration formalities from the date of liability to obtain registration.

Does one have to obtain two registrations if there are two SEZ units in the same state?

If the SEZs are under the same PAN in a state, only one registration is required.

What is the helpline number(s) of Maharashtra government’s Department of Goods and Services Tax?

To contact the department, dial toll free number 1800 225 900

What is the helpdesk email ID of Maharashtra government’s Department of Goods and Services Tax?

To contact the department, write to helpdesksupport@mahavat.gov.in