Extension of filing deadline for quarterly VAT returns allows delayed submission while payment obligations remain unchanged. The Commissioner, exercising powers under Rule 49A, extended the last date for filing online or hard copy quarterly VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with required annexures; tax payment obligations remain unchanged and dealers filing with a digital signature need not 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 quarterly VAT returns allows delayed submission while payment obligations remain unchanged.
The Commissioner, exercising powers under Rule 49A, extended the last date for filing online or hard copy quarterly VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with required annexures; tax payment obligations remain unchanged and dealers filing with a digital signature need not submit a hard copy of the return/Form DVAT-56.
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