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<h1>Delhi VAT Rule 49A: Deadline for 2015-16 Q4 Returns Extended to May 16, 2016; Digital Signature Users Exempt from Hard Copies.</h1> The Government of the National Capital Territory of Delhi's Department of Trade and Taxes has issued Circular No. 02 of 2016-17, extending the deadline for filing online or hard copy returns for the fourth quarter of 2015-16. Under Rule 49A of the Delhi Value Added Tax Rules, 2005, the Commissioner of Value Added Tax has set the new deadline to May 16, 2016. Tax payments must still be made as usual under section 3(4) of the Delhi Value Added Tax Act, 2004. Dealers using digital signatures for filing are exempt from submitting hard copies of the return.