Extension of filing deadlines for VAT reconciliation and declaration forms grants additional time to submit quarterly returns. Extension of filing deadlines under rule 49A of the Delhi VAT Rules and corresponding Central Sales Tax provisions authorises additional time for submission of reconciliation returns in Form DVAT 51 for specified quarters and for furnishing the original portion of declaration forms C, EI, E II, F, I, J and H, issued by the Commissioner of Value Added Tax and circulated to departmental offices and stakeholders for implementation and publicity.