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Change to VAT filing frequency imposes staggered extended return deadlines while preserving tax deposit and penalty obligations. Amendment to the DVAT Rules converted dealer filing frequency to monthly or quarterly, requiring DVAT/CST returns for the June tax period or first quarter and prescribing staggered extended deadlines for online filing and hard-copy submission based on TIN parity; tax remains payable under existing tax deposit provisions and penalties for late payment apply.
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Change to VAT filing frequency imposes staggered extended return deadlines while preserving tax deposit and penalty obligations.
Amendment to the DVAT Rules converted dealer filing frequency to monthly or quarterly, requiring DVAT/CST returns for the June tax period or first quarter and prescribing staggered extended deadlines for online filing and hard-copy submission based on TIN parity; tax remains payable under existing tax deposit provisions and penalties for late payment apply.
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