Extension of time for tax filing: reconciliation return DVAT 51 and central declaration forms filing deadlines extended. The Commissioner extended the time for furnishing the reconciliation return in Form DVAT 51 and for submitting the original portions of Central Declaration Forms 'C', 'D', 'E I', 'E II', 'F', 'I', 'J' and 'H' pursuant to the Delhi Value Added Tax Rules and the Central Sales Tax rules; departmental officers were directed to publicise and implement the administrative extension.