Filing deadline extension for online VAT returns: affected high turnover dealers must still pay tax as prescribed. An administrative extension under Rule 49A allows dealers with specified high gross turnover to file second quarter 2013-14 online returns in Forms DVAT 16 and DVAT 17 with annexures and to submit the hard copy acknowledgement in Form DVAT 56 by newly prescribed dates; the extension affects only filing deadlines and does not alter the obligation to pay tax, which remains governed by section 3(4) of the Delhi Value Added Tax Act, 2004.
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.
Filing deadline extension for online VAT returns: affected high turnover dealers must still pay tax as prescribed.
An administrative extension under Rule 49A allows dealers with specified high gross turnover to file second quarter 2013-14 online returns in Forms DVAT 16 and DVAT 17 with annexures and to submit the hard copy acknowledgement in Form DVAT 56 by newly prescribed dates; the extension affects only filing deadlines and does not alter the obligation to pay tax, which remains governed by section 3(4) of the Delhi Value Added Tax Act, 2004.
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