Online filing requirement for Annexure forms now mandatory before filing DVAT/CST quarterly returns; attach printed receipts per month. Quarterly dealers must file Annexure 2A and 2B online for each month of the quarter before filing DVAT/CST quarterly returns; hard copies of Annexures need not be submitted, but printed online receipt copies for all three months must be attached to the hard-copy return. Dealers who already filed returns for the third quarter 2011-12 are exempt for that quarter. Thereafter, online e-filing of Annexures for all months of the quarter is a prerequisite for filing quarterly returns for the 2011-12 financial year onwards.
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Provisions expressly mentioned in the judgment/order text.
Online filing requirement for Annexure forms now mandatory before filing DVAT/CST quarterly returns; attach printed receipts per month.
Quarterly dealers must file Annexure 2A and 2B online for each month of the quarter before filing DVAT/CST quarterly returns; hard copies of Annexures need not be submitted, but printed online receipt copies for all three months must be attached to the hard-copy return. Dealers who already filed returns for the third quarter 2011-12 are exempt for that quarter. Thereafter, online e-filing of Annexures for all months of the quarter is a prerequisite for filing quarterly returns for the 2011-12 financial year onwards.
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