Extension of filing deadlines for VAT returns-online and hard copy schedules revised; tax must still be deposited on time. Extension of filing deadlines for DVAT/CST returns: December 2012 monthly dealers' online and hard copy return deadlines are extended; quarterly dealers' third quarter filing deadlines are staggered by prior year net tax paid with earlier deadlines for higher net tax categories and later deadlines for lower categories. Tax due for the extended periods must be deposited as required by law, and interest and penalty provisions apply for late 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 filing deadlines for VAT returns-online and hard copy schedules revised; tax must still be deposited on time.
Extension of filing deadlines for DVAT/CST returns: December 2012 monthly dealers' online and hard copy return deadlines are extended; quarterly dealers' third quarter filing deadlines are staggered by prior year net tax paid with earlier deadlines for higher net tax categories and later deadlines for lower categories. Tax due for the extended periods must be deposited as required by law, and interest and penalty provisions apply for late payment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.