Document Type: Web Portal Information Page / System Description (Non-Regulatory Document)
Reference Number: ID 227 (whats_new_html)
Issued By: Finance Department, Government of Maharashtra (GRAS - Government Receipt Accounting System portal administrator)
Effective Date: Not specified in document; various GRs and Circulars referenced with dates ranging from 21-08-2008 onwards
Summary:
This is a descriptive webpage for the GRAS (Government Receipt Accounting System) e-payment portal operated by the Government of Maharashtra. It is NOT a regulatory order, fee schedule, or policy change affecting excise licenses. The document lists participating government departments (including Commissioner of State Excise) and the types of payments that can be made through the online portal. For excise purposes, it mentions that the Commissioner of State Excise accepts online e-Challan payments for: outstill receipts, license fees, duty on distillery, duty on malt liquor, and duty on foreign liquor. This is purely a procedural/administrative information page about payment mechanisms, not a substantive excise policy, fee modification, or regulatory change.
Key Provisions:
• GRAS is an electronic payment system operated by the Finance Department, Government of Maharashtra
• The system accepts payments in addition to conventional payment methods (does not replace them)
• Taxpayers must have a net-banking account with government-listed banks to use the facility
• Payments can be made via online e-Challan or across bank counter (manual challan)
• Users may register or pay without registration
• Users can search and verify challan status through the portal
• For Commissioner of State Excise specifically, the following payments are accepted via e-Challan:
- Receipt form outstill
- License fees
- Duty on distillery
- Duty on malt liquor
- Duty on foreign liquor
Fee Schedule:
Not applicable — this document contains no fee amounts, schedules, or pricing information. It is a portal description only.
Documents/Enclosures Required:
• Net-banking account with any government-listed bank
• Digital signature (JDK/JRE required for digital signature functions)
• Blank English Challan Form (downloadable from portal)
• Blank Marathi Challan Form (downloadable from portal)
• Acrobat Reader 9 (for document viewing)
Who Is Affected:
• All taxpayers paying Maharashtra State taxes (including excise licensees)
• Specifically: Commissioner of State Excise licensees and permit holders paying excise license fees, distillery duties, malt liquor duties, and foreign liquor duties
• All users of participating government departments listed (30+ departments and courts)
Important Notes / Conditions / Penalties:
Payment Types Accepted by Commissioner of State Excise via GRAS:
- Receipt form outstill
- License fees (all types — specific license categories NOT enumerated in this document)
- Duty on distillery
- Duty on malt liquor
- Duty on foreign liquor
Technical Requirements:
• JRE (Java Runtime Environment) and JDK (Java Development Kit) required for some functions
• Acrobat Reader 9 required for form downloads
• Internet banking facility mandatory
Contact Information:
- Customer use: gras-helpdesk@mah.gov.in
- Office purpose: vtodat.mum-mh@gov.in
Related GRs and Circulars Referenced (for reference, NOT extracted from main document):
- GR e-Scroll Format: 21-08-2008
- GR Circular: 31-10-2008
- Circular e-Payment for Stamps: 05-10-2011
- GR VTO Notification: 21-10-2011
- GR Refund of Revenue: 16-12-2011
- GR Manual Payment: 27-09-2012
- GR REFUND: 09-01-2020
- Reduction of minimum limit for manual challan transactions (date not specified)
CRITICAL LIMITATION:
⚠️ This is NOT a substantive excise policy document. It contains no:
- Specific license fee amounts
- Eligibility criteria for licenses
- Procedural rules for applications
- Changes to excise law or regulations
- Penalties or enforcement actions
- Amendment to BPA 1949, BFLR 1953, or MCLR 1973
The document is purely procedural — it describes how to PAY existing fees and duties through an online system. For actual excise policy, fee schedules, and regulatory requirements, refer to official GRs, circulars, and formal notifications from the Commissioner of State Excise.