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<h1>Extension of filing deadline for quarterly VAT returns; online and hard copy submission dates extended, payment procedure unchanged.</h1> The Commissioner extends the last date for online filing of second quarter VAT returns for 2013-14 in Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures and provides a later date for submission of the hard copy returns with enclosures; tax payment procedures remain as previously prescribed.