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VAT in Maharashtra: Rates, Eligibility, Registration Process & Fee

What Is Value Added Tax?

What Are the VAT Rates for Goods or Services in Maharashtra?

In the State of Maharashtra, VAT rates are imposed on five separate categories.

The following table shows the schedules of VAT in Maharashtra and its rates:

Schedules

Applicable Goods or Services

VAT Rates in Maharashtra

Schedule A

Manually operated agricultural implements, electricity, firewood, salt, etc.

VAT Exempt

Schedule B

Jewellery, Precious Metals, Precious Stones, Imitation Jewellery, etc.

1% or 1.1%

Schedule C

Agricultural machinery, cotton yarn, bicycles, medical drugs, paper, etc.

2% or 3% or 4% or 5%

Schedule D

Foreign Liquor, Wine, High Speed Diesel Oil, Aerated Drinks, Cigars, Cigarettes, etc.

20% and above

Schedule E

Those goods not mentioned in any of the above.

12.5%

Who Should Pay Value-added Tax in Maharashtra?

What Businesses Are Supposed to Collect VAT in Maharashtra?

How to Register for VAT in Maharashtra Online?

What Documents Are Required for VAT Registration of Maharashtra?

What Is the Fee Required for VAT Registration in Maharashtra Online?

How to Pay for VAT Registration Fee in Maharashtra Online?

How to File a Return Against the VAT Payment in Maharashtra?

When to File a Return Against the VAT Payment in Maharashtra?

Dealers must file correct and complete returns in a prescribed form within the due date.

The due date varies depending on the dealers and tax liability and can be monthly, quarterly, or half-yearly. These are discussed in tabular format.

Category

Due Date of Return Filing

Dealers whose tax liability in the previous year goes beyond ₹ 10 lakhs or ₹ 1 crore in case of refund entitlement.

Monthly (21 days from the end of month/quarter)

Dealers who signed under Package Scheme of Incentive; dealers whose tax liability exceeds ₹ 1 lakh but up to ₹ 10 lakhs or refund entitlement exceeds ₹ 10 lakhs but up to ₹ 1 crore in the past year; newly registered dealers (w.e.f. 1-5-2010).

Quarterly (21 days from the end of month/quarter)

Newly registered dealers (up to 30-4-2010); retailers who opted for composition Scheme; dealers whose tax liability was up to ₹ 1 lakh or Refund entitlement up to ₹ 10 lakhs in the past year.

Half yearly (30 days from the end of six months)

How Is VAT Different from GST in Maharashtra?

Frequently Asked Questions