Extension of filing deadline for VAT quarterly returns; tax payments remain payable as required and digital filers exempted from hard copy. Extension of the filing deadline for first quarter VAT returns in Forms DVAT-16, DVAT-17 and DVAT-48 is granted, with submission of required annexures and enclosures to the later prescribed date. The extension is limited to filing time; tax payment obligations remain governed by existing VAT provisions and must be paid in the usual manner. Dealers using digital signatures are exempted from submitting a hard copy of the return/Form DVAT-56, while other filing requirements continue to apply.