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Digital signatures requirement lets the tax commissioner mandate e-filed VAT returns without separate DVAT-56 verification. The amendment empowers the Commissioner to require specified dealers or classes of dealers to furnish Delhi VAT returns with digital signatures under the Information Technology Act, 2000, and stipulates that such dealers will not be required to submit the Return Verification Form (Form DVAT-56) for acknowledgement of the return.
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Provisions expressly mentioned in the judgment/order text.
Digital signatures requirement lets the tax commissioner mandate e-filed VAT returns without separate DVAT-56 verification.
The amendment empowers the Commissioner to require specified dealers or classes of dealers to furnish Delhi VAT returns with digital signatures under the Information Technology Act, 2000, and stipulates that such dealers will not be required to submit the Return Verification Form (Form DVAT-56) for acknowledgement of the return.
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