Extension of filing deadline for third-quarter VAT returns; tax payment obligations remain and digital filers need not submit hard copy. Extension of the statutory period for submission of third-quarter VAT returns is authorised for specified DVAT forms, applying to Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures. Tax payment obligations remain unchanged under the DVAT payment provisions, and dealers filing with a digital signature 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 for third-quarter VAT returns; tax payment obligations remain and digital filers need not submit hard copy.
Extension of the statutory period for submission of third-quarter VAT returns is authorised for specified DVAT forms, applying to Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures. Tax payment obligations remain unchanged under the DVAT payment provisions, and dealers filing with a digital signature are not required to submit a hard copy of the return/Form DVAT-56.
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