ANALYSIS RESULT

Document Type: Website Portal Information / System Documentation (NOT an Excise Department Legal Document)

Reference Number: GRAS Portal Documentation (whats_new ID 227)

Issued By: Directorate of Accounts & Treasuries, Maharashtra / Finance Department, Government of Maharashtra

Effective Date: Not specified in document (Last updated: 05 February 2026)

Summary: This document is a user-facing website portal guide for the GRAS (Government Receipt Accounting System) e-payment platform operated by Maharashtra's Directorate of Accounts & Treasuries. It lists participating government departments and the types of online payments each can process. The Commissioner of State Excise is listed as one participating department, but this document contains NO official Excise law, fee schedules, license rules, amendments, or procedural orders. It is merely a directory of which taxes/fees can be paid online through GRAS.

⚠️ CRITICAL FINDING

This is NOT a Maharashtra Excise Department official legal document. It is a help/information page for the GRAS online payment system. It does NOT contain:

• ❌ Specific excise fee amounts
• ❌ License type details (FL-I, FL-II, CL-I, etc.)
• ❌ Eligibility criteria or application procedures
• ❌ Amendments to Excise Rules
• ❌ Notifications or Government Resolutions
• ❌ Form specifications or enclosure requirements

Excise-Related Content (Minimal)

Commissioner of State Excise Payments Listed:

The document identifies that the following Excise payments may be made online via GRAS e-Challan:

1. Pay Receipt form outstill [sic]
2. Pay license fees
3. Pay duty on distillery
4. Pay duty on malt liquor
5. Pay duty on foreign liquor

Note: No amounts, brackets, or conditions are specified. These are merely category names in the GRAS system menu.

Key Information About GRAS Portal

Participating Departments: 25+ listed (including Commissioner of State Excise)

Payment Methods:

• Net-banking account with government-listed banks
• Debit/Credit cards (all major banks)
• Manual payment across bank counters
• "Pay Without Registration" option for infrequent payers

Available Documents/Resources:

• User guides (English and Marathi)
• Presentations on registration and payment methods
• Blank challan forms (English and Marathi)
• Related Government Resolutions (GRs) and Circulars (dates ranging from 21-08-2008 to 09-01-2020)

Support Contact:

• Customer: gras-helpdesk@mah.gov.in
• Office: vtodat.mum-mh@gov.in

Important Notes

1. This document is a PORTAL GUIDE, not an Excise legal instrument. It cannot be used to determine license fees, eligibility, rules, or procedures.

2. To obtain actual Excise fee schedules and license rules, you must request:

   • Official Government Resolutions (GRs) from the Commissioner of State Excise
   • Notifications under the Bombay Prohibition Act 1949
   • Current fee schedules published by the Maharashtra Excise Department
   • Rules under BFLR 1953, MCLR 1973, and subordinate regulations

3. The GRAS system is merely the payment processing mechanism — it does not establish substantive excise law or policy.

RECOMMENDATION: This document does not fulfill the requirements of an official Maharashtra Excise Department legal document. Please provide the actual Excise notification, GR, fee schedule, or rule amendment for analysis.