Extension of filing deadline for fourth-quarter VAT returns allows extra time to submit specified DVAT forms while payment timing remains unchanged. The Commissioner extends the last date for online or hard-copy submission of fourth-quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures; tax payment timing remains governed by existing payment provisions; dealers filing with digital signature are exempted from filing the hard copy of the return/Form DVAT-56.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for fourth-quarter VAT returns allows extra time to submit specified DVAT forms while payment timing remains unchanged.
The Commissioner extends the last date for online or hard-copy submission of fourth-quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures; tax payment timing remains governed by existing payment provisions; dealers filing with digital signature are exempted from filing the hard copy of the return/Form DVAT-56.
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