Item-wise reporting requirement for DVAT returns and DVAT-30/31 now mandatory, with the prior quarter reporting optional. Furnishing item-wise details in DVAT returns and in Forms DVAT-30 and DVAT-31 is mandatorily required from the tax period commencing 1st April, 2016; for the tax period 1st January, 2016 to 31st March, 2016 specifying item details shall be optional. Representatives reported practical difficulties due to software limitations and need for time to upgrade systems.
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Provisions expressly mentioned in the judgment/order text.
Item-wise reporting requirement for DVAT returns and DVAT-30/31 now mandatory, with the prior quarter reporting optional.
Furnishing item-wise details in DVAT returns and in Forms DVAT-30 and DVAT-31 is mandatorily required from the tax period commencing 1st April, 2016; for the tax period 1st January, 2016 to 31st March, 2016 specifying item details shall be optional. Representatives reported practical difficulties due to software limitations and need for time to upgrade systems.
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