Vat /cst nil return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 April 2016 Dear Experts, our tax consultant forgot to file VAT/ CST return for Maharashtra for qtr 3 (Oct to Dec'15). It is nil return but now to file e-return is it necessary to pay late return filing fee. If yes please send circular or web link where it is mentioned.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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01 April 2016 Penalty and interest worked on tax liabality, if tax liability is nil, Interest and penalty not applicable for filing nil return only they may charge late fees.

Querist : Anonymous

Querist : Anonymous (Querist)

04 April 2016 Please let me know the late return filing fee for VAT & CST. This return is for Qtr 3 for FY 15-16

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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02 August 2025 As of the financial year 2015–16, the Maharashtra Value Added Tax (MVAT) Act was still in effect, and the Central Sales Tax (CST) Act was applicable for interstate transactions. However, both MVAT and CST were replaced by the Goods and Services Tax (GST) regime, which came into effect on July 1, 2017.
TaxGuru
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TaxGuru
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IndiaFilings
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IndiaFilings
Regarding your query about the late filing of a nil return for the third quarter (October to December 2015) under MVAT and CST, the following points are relevant:

Late Filing Fee for Nil Returns:
Under the MVAT Act, late fees were generally applicable for delayed filing of returns.
However, exemptions from late fees were provided under certain conditions.
For instance, as per Trade Circular No. 9T of 2017 dated April 1, 2017, dealers who filed returns for the periods from April 1, 2016, to October 31, 2016, on or before November 30, 2016, were exempted from the late fee.
gstpam.org
+4
TaxGuru
+4
TaxGuru
+4
Applicability to Your Case:
Since your return pertains to the third quarter of FY 2015–16 (October to December 2015), it falls outside the period mentioned in the 2017 circular.
Therefore, the exemption from late fees as per that circular would not apply to your case.
ClearTax
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gstpam.org
+3
TaxGuru
+3
Action Steps:
File the Return: It is advisable to file the nil return for the third quarter of FY 2015–16 as soon as possible.
Late Fee Payment: Be prepared to pay any applicable late fees for the delayed filing.
Consult the Department: For specific guidance and to confirm the exact amount of late fees, you may contact the Maharashtra Sales Tax Department or consult with a tax professional.
Please note that the information provided here is based on the MVAT and CST laws applicable before the implementation of GST. For current tax matters, the GST regime applies, and the rules and procedures under GST would be relevant.

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