Extension of filing deadline for online VAT quarterly returns allows delayed submission while tax payment rules remain unchanged. The Commissioner extends the deadline for online filing of the fourth-quarter VAT returns in the prescribed DVAT forms with required annexures and for submission of the hard copy; tax payment obligations under the Act remain unchanged, and dealers filing with a digital signature are not required to submit the hard copy/Form DVAT-56.
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 deadline for online VAT quarterly returns allows delayed submission while tax payment rules remain unchanged.
The Commissioner extends the deadline for online filing of the fourth-quarter VAT returns in the prescribed DVAT forms with required annexures and for submission of the hard copy; tax payment obligations under the Act remain unchanged, and dealers filing with a digital signature are not required to submit the hard copy/Form DVAT-56.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.