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How to apply for GST tax waivers under Govt. of Maharashtra Amnesty Scheme 2019


Would you live to avail of GST tax waivers by paying up arrears and getting Amnesty on taxes? The Govt. of Maharashtra is providing a unique opportunity to people to pay their tax arrears and get tax relief and benefits through the 2019 Amnesty Scheme. This article provides the schedule of the Govt. of Maharashtra Amnesty Scheme 2019 and the list of waiver benefits.

The Goods and Services Tax Department, Government of Maharashtra has initiated an Amnesty Scheme 2019 through which you can pay arrears of tax, interest, and penalty, etc and get substantial tax waiver benefits. This scheme is a boon to taxpayers as they will get substantial tax relief for arrears.

List of waiver benefits

The below-mentioned waivers are available for disputed tax, interest, penalty, etc under the Bombay Sales Tax (BST), Value Added Tax (VAT), Central Sales Tax (CST), Professional Tax (PT), etc. No waiver is available, though, on undisputed tax.

Govt. of Maharashtra GST Tax Amnesty Scheme
[Image source: Hindustan Times print advt.]

Benefits available for arrears up to 31st March 2010

The first phase from 1st April 2019 up to 30th June 2019 has the following benefits –
Waiver in Tax: To pay 50% get 50% waiver in the disputed tax amount.
Waiver in Interest: To pay 10%, the available waiver is 90%.
Waiver in Penalty: To pay 5%, the available waiver is 95%.

The second phase from 1st July 2019 to 31st July 2019 has the following benefits-
Waiver in Tax: To pay 60% get 40% waiver in the disputed tax amount.
Waiver in Interest: To pay 20%, the available waiver is 80%.
Waiver in Penalty: To pay 10%, the available waiver is 90%.



Benefits available for arrears for the period from 1st April 2010 to 30th June 2017

The first phase from 1st April 2019 up to 30th June 2019 has the following benefits –
Waiver in Tax: To pay 70% get 30% waiver in the disputed tax amount.
Waiver in Interest: To pay 20%, the available waiver is 80%.
Waiver in Penalty: To pay 10%, the available waiver is 90%.

The second phase from 1st July 2019 to 31st July 2019 has the following benefits-
Waiver in Tax: To pay 80% get 20% waiver in the disputed tax amount.
Waiver in Interest: To pay 30%, the available waiver is 70%.
Waiver in Penalty: To pay 20%, the available waiver is 80%.

Further benefits

100% waiver is available in post-assessment interest/penalty leviable but not levied till the date of the application. 100% late fee will be waived in respect of the returns which are filed from 1st April 2019 to 31st July 2019 for the year ending on 30th June 2017. There is no need to file a separate application to avail of this benefit.

Waivers available for August 2019


The following benefits will be available for dues under 11 Acts, such as BST, VAT, CST, PT, etc for both, registered and unregistered dealers. The particulars are as follows:
Disputed tax: waiver of 40% available for the period up to 31st March 2010 and 20% for the period from 1st April 2010 to 30th June 2017.
Interest: waiver of 80% for the period up to 31st March 2010 and 70% for the period from 1st April 2010 to 30th June 2017.
Penalty: waiver of 90% for the period up to 31st March 2010 and 80% for the period from 1st April 2010 to 30th June 2017.

Important notes

A filing of an appeal is not a prerequisite to avail the benefits. Dealers having pending assessment dues, pending short filed amount as per returns, told to pay as per the audit report in F-704 and self-assessed tax, interest, the penalty for unassessed periods can avail amnesty.

How to avail of amnesty

Download the relevant application forms online at the official website of MAHAGST. Dealers must have a valid email ID and a 10-digit mobile phone number for application for Amnesty and for further communication.

The Amnesty application forms 1 and 1A can be downloaded online via "Electronic forms" in the 'Downloads' menu at the official website. You can also access them through –
(i) Form 1: https://mahagst.gov.in/sites/default/files/forms/FORM-I%20%281%29%20%281%29_0.zip.

(ii) Form 1A: https://mahagst.gov.in/sites/default/files/forms/FORM-I_A%20%283%29.zip.
(The above are in zip form and will open in an Excel spreadsheet format).

Important notesFor those who hold a Taxpayer Identification Number (TIN), a user ID and password will already have been provided. They can proceed to fill up Form 1, after reading the instructions, at https://www.mahagst.gov.in/en/log-e-services.

For those dealers who do not have TIN, they need to first create a profile in order to avail of the Amnesty. This will require a valid PAN number, which should be a 10-digit alphanumeric number in upper case format. An instruction manual is provided for guidance to creat the new profile. On completing the PAN-based profile, an 11-digit Unique Identification Number (UIN) will be generated, this number beginning with '77'. The UIN is required to fill in Form 1, to log in for uploading the Amnesty application and to later know the status of the application of amnesty.



Contact information

For any help, contact the Toll Free no. 1800-225-900.
Helpdesk Email: helpdesksupport@mahavat.gov.in.

If you wish to contact an Officer directly, there is a list of Helpdesk Offices of all locations in Maharashtra, including of Raigad, Pune, Nashik, Amravati, Aurangabad, Kolhapur, Nagpur, Thane, Palghar,12 nodal divisions of Mumbai, etc along with the Helpdesk/Office phone numbers. This list is in PDF format, the link to which is available at the bottom of the 'Help' page at https://www.mahagst.gov.in/en/help.


Article by Vandana
Vandana is based in India with over 15 years experience as a freelance writer. Writing, no doubt, is her primary passion! Having learned the art of blogging from ISC, Vandana is enjoying the thrills of blogging, taking pleasure in sharing information & getting good pageviews at her various blogs.

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