Acknowledgment for online filings permits electronic submissions to replace hard-copy requirements when prescribed by the Commissioner. The Commissioner is empowered to prescribe an Acknowledgment for dealer applications and returns filed online, which may be accepted in lieu of the hard copy of such applications/returns, thereby allowing electronic acknowledgments to substitute physical submissions under the VAT rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Acknowledgment for online filings permits electronic submissions to replace hard-copy requirements when prescribed by the Commissioner.
The Commissioner is empowered to prescribe an Acknowledgment for dealer applications and returns filed online, which may be accepted in lieu of the hard copy of such applications/returns, thereby allowing electronic acknowledgments to substitute physical submissions under the VAT rules.
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