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<h1>Delhi Extends Deadline for DVAT/CST Returns Q3 2012-13; Payments Must Comply with DVAT Act Section 3(4.</h1> The Government of the National Capital Territory of Delhi's Department of Trade & Taxes issued Circular No. 27 regarding the extension of deadlines for filing online DVAT/CST returns for the third quarter of 2012-13. The new deadline for online submissions is 01.02.2013, while the deadline for submitting hard copies is extended to 05.02.2013. Despite these extensions, taxes for the specified period must be paid in accordance with Section 3(4) of the DVAT Act, 2004. Penalties and interest will apply for late tax payments.