Extension of filing deadlines for VAT returns; staggered online and hard-copy dates with tax deposit and late-payment penalties. Extension of filing deadlines for DVAT/CST returns under Rule 49A allows additional time for online and hard-copy submission for March 2013 and the fourth quarter 2012-13; quarterly dealers are assigned staggered online and hard-copy dates by net tax paid. Tax due must nonetheless be deposited as required by Section 3(4) of the DVAT Act, 2004, and penalty and interest for late deposit will apply.
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; staggered online and hard-copy dates with tax deposit and late-payment penalties.
Extension of filing deadlines for DVAT/CST returns under Rule 49A allows additional time for online and hard-copy submission for March 2013 and the fourth quarter 2012-13; quarterly dealers are assigned staggered online and hard-copy dates by net tax paid. Tax due must nonetheless be deposited as required by Section 3(4) of the DVAT Act, 2004, and penalty and interest for late deposit will apply.
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