Digital signature recognition enables online VAT return filing using IT Act provisions, extending electronic governance to VAT procedures. The notification extends the Information Technology Act, 2000 and its rules to procedures under the Delhi Value Added Tax Act and Rules, permitting dealers and persons to submit information and returns online using digital signatures and incorporating provisions on secure electronic records, secure digital signature certificates, attribution, acknowledgement and dispatch of electronic records.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Digital signature recognition enables online VAT return filing using IT Act provisions, extending electronic governance to VAT procedures.
The notification extends the Information Technology Act, 2000 and its rules to procedures under the Delhi Value Added Tax Act and Rules, permitting dealers and persons to submit information and returns online using digital signatures and incorporating provisions on secure electronic records, secure digital signature certificates, attribution, acknowledgement and dispatch of electronic records.
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