Extension of filing deadline for VAT returns granted; tax payment obligations remain unchanged and digital filers exempted from hard copy. Extension of the last date for filing specified VAT returns for the fourth quarter is granted for online or hard-copy submission of the prescribed return forms with required annexures; payment obligations remain unchanged and must be paid in the usual manner while dealers filing with digital signature are not required to submit a hard copy.
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.
Extension of filing deadline for VAT returns granted; tax payment obligations remain unchanged and digital filers exempted from hard copy.
Extension of the last date for filing specified VAT returns for the fourth quarter is granted for online or hard-copy submission of the prescribed return forms with required annexures; payment obligations remain unchanged and must be paid in the usual manner while dealers filing with digital signature are not required to submit a hard copy.
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