Extension of VAT return filing deadline allows later submission; tax payment obligations remain unchanged and digital filers avoid hard copies. Extension of the filing period for fourth quarter VAT returns permits delayed submission of Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures, while tax payment obligations remain unchanged under the VAT statute; dealers using digital signatures are exempt from filing a hard copy of the return/Form DVAT 56.
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Provisions expressly mentioned in the judgment/order text.
Extension of VAT return filing deadline allows later submission; tax payment obligations remain unchanged and digital filers avoid hard copies.
Extension of the filing period for fourth quarter VAT returns permits delayed submission of Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures, while tax payment obligations remain unchanged under the VAT statute; dealers using digital signatures are exempt from filing a hard copy of the return/Form DVAT 56.
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