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of <h1>Delhi Enables Online VAT Submissions with Digital Signatures under Section 100A, Aligns with IT Act 2000 Provisions</h1> The Government of the National Capital Territory of Delhi has issued a notification under Section 100A of the Delhi Value Added Tax Act, 2004, enabling the submission of information and returns online using digital signatures. This move aligns with the provisions of the Information Technology Act, 2000, incorporating elements such as electronic governance, secure electronic records, and digital signature certificates into the procedures of the Delhi Value Added Tax Act, 2004, and the Delhi Value Added Tax Rules, 2005. The notification becomes effective upon its publication in the Delhi Gazette.
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