8th floor, Vikrikar Bhavan, Mazgaon, Mumbai – 400010.
No. ACST (PT)/e- payment through GRAS/15-16/Adm-20/11 Dt: 01/07/2015 Trade Circular No, 9 T of 2015 Mumbai, Dated: 01/07/2015
e-payment facility for The Maharashtra Tax on the
Entry of Goods into Local Areas Act, 2002.
Ref: 1) Trade Circular No 16T of 2014 Dt 17/09/2014 2) Trade
Circular No 3T of 2015 Dt 20/02/2015
Sales Tax Department of Government of Maharashtra has
made available the facility to accept the payments under the Profession Tax,
Luxury Tax and Sugarcane Purchase Tax Acts
through GRAS vide Trade Circular referred as 1 above. Now the facility to
accept payments under The Maharashtra Tax on the Entry of Goods into Local
Areas Act, 2002 through the GRAS Portal has been
made available from 01/07/2015. Payment of the aforesaid tax electronically is optional at
present. It may be made mandatory soon.
The procedure for making payment on website https://grasJnahakosh.gov.inisalestax will remain same as described in Annexure
attached to this circular.
connected on GRAS:
Presently, the GRAS is integrated with the payment
gateway of 17 nationalized banks. The list of banks is available under the TAB
`Available Banks’ on https://gras.mahakosh.gov.inisalestax.
for submission of returns after making payment through GRAS. The dealers making electronic payments
through GRAS and filling physical returns shall follow the following procedure for submission of
shall mention ‘Nil’ or ‘0’ (Zero) in the place provided for mentioning ‘Amount paid with return cum challan’ in the
relevant physical returns.
the physical return shall be submitted to the Sales Tax Officer (MUMVAT-C-315), Return Branch, A wing 4th Floor,
Suburban Vikrikar Bhavan, Bandra
Kurla Complex, Bandra (East), Mumbai 400051. For locations other than Mumbai, the returns shall be submitted
to the Return Branch In-Charge.
the payments are made through GRAS, a Chalan Identification Number i.e. CIN gets generated. The dealer
making electronic payments shall mention the ‘CIN’ so generated on the physical return for
the relevant period.
accepting officer while accepting the physical copy of return shall ensure that the actual payment against the said ‘CIN’ in
respect of a particular TIN and
period has been made. For this purpose he may use the Mahavikas or the GRAS portal https:// gras.mahakosh.gov.in/
salestax. The concerned return accepting officer shall enter the details about
the return so received in the register in the following format:
Name of the Dealer
Period of Return
Date of filling return
He shall provide acknowledgement to the
dealer of having received the return separately.
may be noted that the instructions as above shall not be applicable to the
dealers who do not avail the payment facility of GRAS and makes physical
payments through banks.
(3) Help Desks: In order to provide assistance and resolve queries the
tax payer may approach the Help Desks as under.
Sales Tax Department:
23760194, 022-26591747 /57 Extn: 5309, 5315,
Virtual Treasury Officer – 022-22040564, 22040568
(4) If any member of the trade has any doubt,
then kindly refer the same to this office for clarification.
Commissioner of Sales Tax,
Maharashtra State, Mumbai
ACST(PT)/e- payment on GRAS /15-16 /Adm-20
Trade Circular No. 9T of 2015 Mumbai, Dated:
Copy forwarded to the Joint Commissioner of
Sales Tax (Mahavikas) with a request to upload this Trade Circular on
departmental web site.
Copy forwarded with compliments to:-
a) The Additional Chief Secretary, Finance Department, Mumbai.
b) The officer on special duty, Finance Department, Mantralaya,
Director, Accounts & Treasuries, Mumbai.
d) The Treasury Officer, Virtual Treasury, Mumbai
e) Accounts Officer, Sales Tax Revenue Audit, Mumbai and
Addl. Commissioner of Sales Tax,
(PT & Allied Acts), Mumbai
for making e payment on GRAS
Step 1: Visit
the Website https:/ /gras.rnahakosh.gov.in/salestax
(A web link of this website is given on the
and https: //gras.rnahakosh.gov.in)
Select Tax type as Entry Tax on Goods’.
Enter 11 digit Entry Tax TIN starting with 27 without suffix `E’, and Press Submit
(Dealer can search his TIN in ‘Know your
TIN’ section on the website www.
mahavat. gov. in)
Screen to select / enter data will be displayed. Select correct Office Location
and enter Mobile number. If name of the dealer is not populated automatically,
enter the name manually.
Select type of payment in Remark, Form ID will be auto-populated. Then Select Payment
Enter Payment Details like Amount of Tax and select Payment mode and Bank. Enter Captcha value and press Proceed.
· Step 7: Payment summary will be displayed,
check it & if found correct, click on OK and GRN (Government
Reference Number) will be generated. Then once again press OK, which
will redirect user to the Bank’s Website.
Make payment by using net banking User ID & Password given by the bank.
After successful payment, electronic receipt in Form MTR-6 showing all details
like bank/branch name, Period, TIN, GRN, CIN, date & time of payment,
Amount of payment etc.will be generated from GRAS Website.
10: User may download, print or save the challan/ receipt. User can search Individual
Challan and can view his payment history through GRAS.
11: If the dealer is not having net banking facility then he can generate
e-challan with GRN Number and make payment by cash / RTGS at all branches of
Bank of Maharashtra, State Bank of India and selected branches of IDBI, Punjab
National Bank, State bank of Hydrabad and Andhra Bank. The list of Branches is
available under the TAB ‘Available Banks’ on https://gras.mahakosh.gov.in/salestax.