Tax period change notification: dealers must file Form DVAT-55 to elect or change tax period for the upcoming year. Pursuant to Rule 26(1)-(4) of the DVAT Rules, 2005 dealers may elect shorter tax periods than the defaults linked to preceding-year turnover bands, but must furnish an intimation of any change to the Commissioner in Form DVAT-55 within the prescribed 15-day period from the start of the year; late intimations will not be accepted.