Extension of filing deadline: online and hard copy VAT returns allowed; tax payment obligations remain unchanged and digital filers exempted from hard copy submission. The Commissioner extended the filing deadline for second quarter VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 under Rule 49A to a later date, while maintaining that tax liabilities must be paid in the usual manner under the VAT statute; filers using digital signatures are not required to submit a hard copy of the return/Form DVAT-56.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline: online and hard copy VAT returns allowed; tax payment obligations remain unchanged and digital filers exempted from hard copy submission.
The Commissioner extended the filing deadline for second quarter VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 under Rule 49A to a later date, while maintaining that tax liabilities must be paid in the usual manner under the VAT statute; filers using digital signatures are not required to submit a hard copy of the return/Form DVAT-56.
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