MVAT Return Filing on Mahagst: Form 231 to 235, Sales Tax Audit & Assessment Compliance

Filing MVAT Returns and Managing Sales Tax Assessments in Maharashtra

Holding an active MVAT TIN requires regular compliance via the Mahagst electronic portal (mahagst.gov.in). Depending on annual turnover and tax liability, registered dealers in petroleum and liquor must file monthly or quarterly returns using Form 231 (Regular Dealers), Form 232 (Composition Dealers), or Form 233, reconciling purchase vouchers, state sales tax collections, and electronic challan credits.

Dealers with annual turnover exceeding statutory thresholds must also submit the comprehensive MVAT Audit Report in Form 704 certified by a chartered accountant. Failing to file timely returns triggers an automatic late fee of ₹5,000 under Section 20(6) alongside 1.25% monthly interest on unpaid taxes. KOKJAGUAR Consultancy provides complete sales tax return filing and scrutiny representation for Pune businesses. Explore our MVAT return services.

Statutory Return Deadlines and Forms

• Monthly Returns: For dealers whose tax liability exceeded ₹1 Lakh in the previous year; due within 21 days of the month end.
• Quarterly Returns: For small dealers with tax liability below ₹1 Lakh; due within 21 days of quarter end.
• Form 704 Audit Report: Mandatory annual sales tax audit report certified by an independent auditor.
• Payment Challans: Deposited via Mahagst MTR-6 challan system.