Filing deadline extension for quarterly VAT returns; tax remains payable as usual and digital signatures waive hard copy filing. Extension of the last date for filing online or hard-copy second quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48 is authorised, requiring submission of prescribed annexures. Tax payment obligations remain unchanged and must be met in the usual manner, and dealers filing with a digital signature are not required to submit a hard copy of the return or 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.
Filing deadline extension for quarterly VAT returns; tax remains payable as usual and digital signatures waive hard copy filing.
Extension of the last date for filing online or hard-copy second quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48 is authorised, requiring submission of prescribed annexures. Tax payment obligations remain unchanged and must be met in the usual manner, and dealers filing with a digital signature are not required to submit a hard copy of the return or Form DVAT-56.
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