Extension of reconciliation return deadline: DVAT 51 and original declaration forms may be furnished by the extended deadline. The Commissioner extends the time limit for furnishing the DVAT 51 reconciliation return and for submitting the portion marked 'original' of Declaration Forms C, E I, E II, F, I, J and H for specified quarters of the 2011 12 tax year, setting a common extended compliance date of 31st October, 2012.