Extension of filing deadline for quarterly VAT returns; payment obligations remain unchanged and e-sign filers exempt from hard copy. Extension of the deadline for filing online or hard-copy quarterly VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with required annexures; dealers filing with a digital signature are exempted from submitting hard copy Form DVAT-56. The extension does not change the requirement that tax due be paid in the usual manner under the governing VAT provision.
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 quarterly VAT returns; payment obligations remain unchanged and e-sign filers exempt from hard copy.
Extension of the deadline for filing online or hard-copy quarterly VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with required annexures; dealers filing with a digital signature are exempted from submitting hard copy Form DVAT-56. The extension does not change the requirement that tax due be paid in the usual manner under the governing VAT provision.
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