GST

MAHAGST Login Steps

The Bombay Tobacco (Amendment) Act, 1938, which went into effect on March 24, 1938, was the first piece of legislation in India to levy a sales tax on tobacco sales within a very small number of urban and suburban regions. For many years now, the government of India has been attempting to streamline the tax collection process. One of the most recent developments in this attempt has been the Goods and Service Tax (GST) adoption. The Maharashtra government had launched the MAHAGST as a part of the digital India scheme.

What is MAHAGST?

The Maharashtra government has introduced an entirely novel online GST registration and payment system called MAHAGST. This portal is intended to make it simpler for companies operating in the state to submit GST Returns and make payments. For the benefit of GST taxpayers based in the state of Maharashtra, the MAHAGST (https://www.mahagst.gov.in/en) website was established. Doing business in Maharashtra has gotten much simpler and hassle-free with this website. Due to the implementation of the GST in the state of Maharashtra, the taxpayer base has also seen significant growth. This portal’s availability in Marathi, the regional language of Maharashtra, is one of its standout qualities, making it more accessible.

Features of MAHAGST

• The GST portal MAHAGST provides quick and easy registration, saving business time.
• The MAHAGST portal also provides various different GST forms and rules and regulations related to GST on the website itself.
• The GST portal is available in three languages: English, Marathi (which is the regional language of Maharashtra), and Hindi.
• This portal is easy and simple to use
• This GST portal¹ is extremely user-friendly,
• The MAHAGST is an all-inclusive website for registering the GST, filing the returns, tracking your GST refunds, or making any payments related to GST.

Who all have to register?

The mentioned list of businesses should be registered under MAHAGST for registration of GST:

1. All the individuals who are registered under service tax, VAT, excise, etc
2. Businesses that conducted business in inter-state goods supply
3. All the service providers who have an annual turnover of more than Rs 20 lakh in a year
4. The threshold for goods supply is Rs 40 lakh  in a year
5. Voluntary registration
6. Seasonal stalls or shops that supply goods by a casual taxable person should also register
7. Online business –  where goods are supplied through an e-commerce platform

Essential list of documents for registration of GST in Maharashtra

Following is the list of some important documents which are required for GST registration in Maharashtra by different categories of people:

Partnership Firms, including the LLP

CATEGORY	DOCUMENTS
Partnership Firms, including the LLP	Partnership Deed copy	Pan Card (all partners)
	Photographs of partners (all) in JPEG format (100 kb)	Address Proofs of all partners
	Principal place of business – Proof of address	Bank Details

Individual/ Sole Proprietor

CATEGORY	DOCUMENTS
Individual/ Sole Proprietor	Pan Card	Aadhar Card
	Details of Bank Account	Photo (JPEG Format – 100 kb)
	Proof of Address

Hindu Undivided Family

CATEGORY	DOCUMENTS
HUF	Pan Card of Karta	Karta’s Aadhar Card
	Details of Bank Account	Karta’s Photo (JPEG Format – 100 kb)
	Proof of Address ( Principal place of Business)

Public/Private/Indian/Foreign Company

CATEGORY	DOCUMENTS
Public/Indian/Foreign/Private Company	Company’s Pan Card	Incorporation certificate
	Memorandum of Association	PAN card and Aadhar card of authorized person
	Articles of Association

How to register on MAHAGST?

Step 1: Go to the website’s www.mahagst.gov.in official of MAHAGST portal.

Step 2: The homepage of the MAHAGST website will appear when you put this address into your browser.

Step 3: On the main page, scroll down and then select the “Other Acts Registration” button.

Step 4: Select “New Dealer Registration” option

Step 5: Select “New Registration” from the list of acts. When selecting this choice, you will be given instructions on how to register step-wise.

Step 6: When you scroll down, find the “Next” button. Now click it to move on to the following page.

Step 7: Click “New Dealer” and then the “Next” button

Step 8: Continue completing the Registration process after selecting “Next” on your screen

How to Login in MAHAGST?

• Step 1: Visit www.mahagst.gov.in website to log in to the MAHAGST.
• Step 2: Scroll down on the page and click on the ‘Login for e-services’ button

• Step 3: Three options will appear
• ‘Login for VAT and Allied Acts’,
• ‘Profile for Registered Dealers,’ and
• ‘RTO Login.’
• Step 4: Click on the option of ‘Profile for Registered Dealers.’
• Step 5: Click on ‘Registered Active Dealer’.
• Step 6: Click on the next button
• Step 7: Add all your information

List of services which MAHAGST provides

TYPES OF SERVICES
E-services	Login in RTO	VAT and allied acts logins.	Registered dealers profile
GST E-services	Registration of GST	Payments in  GST	Return Filing for GST
	Knowing the GST taxpayers	GSTIN rate searching	Verification of GST
	Dealer services	All rules and regulations related to GST
E-payment	E-Payment – Assessment Order	Return/Order Dues	PT/Old Acts Payment History
	PTEC OTPT Payment	E-Payment Returns	Amnesty-Installment Payment
Other registrations	Registration for new dealers	RC download	URD Profile Creation

How to make e-payments using the MAHAGST portal?

To make e-payments for CST and VAT-related items on the MAHGST login website, follow the steps listed below.

1. Log onto www.mahagst.gov.in, the website.
2. Select the “e-payments” icon.
3. Choose the relevant choice from the list as indicated below.
4. Returns for e-Payment
5. Order/Return Fees
6. The Assessment Order for e-Payment
7. OTPT Payment PTEC
8. Complete the next window’s online instructions by inputting the information.

Maharashtra GST Amnesty Scheme 2022

The Maharashtra State Government has launched an amnesty scheme known as the “Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023” (the “Amnesty Scheme”) for a number of taxes collected by the State of Maharashtra before the Goods and Services Tax (“GST”) was implemented. In the Amnesty Scheme, any applicant who has received benefits under earlier schemes is also qualified, as long as the benefit does not relate to back taxes for which a prior scheme application was made.

The scheme applies to various taxes assessed by the GST Department before the passage of the GST Act, and it will be in effect from May 1 through October 31, 2023. Arrears are completely waived in circumstances where the arrears are less than Rs. 2,000,000/- each year. As a result, small dealers will gain around one lakh in some circumstances. Dealers with arrears of fifty lakhs rupees or less per statutory order shall pay only 20% of the sum, with the remaining 80% waived. As a result, around eighty thousand midsize dealers will gain.

Advantages of registering on the MAHAGST portal

• One of the main merits of MAHAGST is the uniform taxation across the country on goods and services.
• It helps in eliminating the tax-cascading effect in the tax system.
• It increases the small-goods and taxpayers’ exemption threshold.
• The composition scheme benefits all the small businesses in the country.
• Tax compliance is made very much easier for all categories of taxpayers.
• It helps in diminishing tax evasion in the country.
• The portal helps in a clearly defined and transparent tax system.
• The whole GST process is online, making it easy to access anywhere.

Conclusion

The GST website has greatly assisted taxpayers in digitizing the challenging registration, return filing, refunding, and cancellation processes. The entire procedure is currently online and can be completed with a single click. The Maharashtra Goods and Service Tax Department is currently in charge of overseeing the MAHAGST. The website offers a wide range of services and an enormous amount of information.

1. https://www.gst.gov.in/