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.

Reconciliation return compliance: Assessing authorities must complete central CST Form 9 assessments and verify online statutory forms before limitation.
Reconciliation returns in CST Form-9 for declarations of interstate sales against statutory forms C, F, H, E-I, E-II, I and J must be filed; assessing authorities are directed to complete the Form-9 assessment under section 9(2) of the CST Act read with section 32 of the DVAT Act for the year nearing its limitation. OHAs/SOHAs may allow objections or appeals based on deficiency of forms only after ensuring the contested forms have been filed online.

Extension of filing deadline for third-quarter VAT returns; online filing allowed and digital-signature filers need not submit hard copy.
The Commissioner, under Rule 49A, extends the last date for filing third-quarter online or hard-copy VAT returns in Forms DVAT-16, DVAT-17 and DVAT-48 to 13/02/2017; tax payment obligations remain unchanged and dealers filing with digital signatures need not submit the hard copy/Form DVAT-56.

Registration processing expedited: one-day digital certificates and optional bank account details to be provided before first return.
Grant of registration through DVAT M Sewa will be granted preferably within one day without VATI verification, and a digitally signed, downloadable Registration Certificate will be issued in place of a provisional certificate. Bank account details are optional at the time of application but must be provided on or before filing the first return; other provisions of the earlier circular remain unchanged.