Filing extension for VAT returns granted, streamlining online digital signature submissions and payment procedures and deadlines. Extension of the filing period permits deferred submission of first-quarter VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with annexures; tax payments remain payable as required under the VAT statute. Dealers filing with a digital signature are not required to submit a hard copy of the return/Form DVAT-56.