Extension of online filing deadline for VAT returns; tax deposit obligation unchanged and late-payment penalty applies. The circular extends deadlines for online and hard copy filing of VAT/CST returns for the specified tax periods, while expressly maintaining taxpayers' statutory obligation to deposit tax by the due date and preserving applicability of penalties for late tax payment.
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.
Extension of online filing deadline for VAT returns; tax deposit obligation unchanged and late-payment penalty applies.
The circular extends deadlines for online and hard copy filing of VAT/CST returns for the specified tax periods, while expressly maintaining taxpayers' statutory obligation to deposit tax by the due date and preserving applicability of penalties for late tax payment.
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