Delhi VAT dealers must file returns with digital signatures when gross turnover exceeds fifty lakh rupees. Dealers whose gross turnover exceeded fifty lakh rupees must file returns in Form DVAT 16 or DVAT 17 with digital signatures from the tax period 15 January 2016 onward; new registrants must file with digital signatures in periods following the year their turnover first exceeds fifty lakh. Where Delhi VAT returns require digital signatures, Central Sales Tax Form 1 must also be so filed; optional voluntary digital filing is permitted; filers using digital signatures need not submit Form DVAT 56 and must continue digital filing even if turnover later falls below the threshold.
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Provisions expressly mentioned in the judgment/order text.
Delhi VAT dealers must file returns with digital signatures when gross turnover exceeds fifty lakh rupees.
Dealers whose gross turnover exceeded fifty lakh rupees must file returns in Form DVAT 16 or DVAT 17 with digital signatures from the tax period 15 January 2016 onward; new registrants must file with digital signatures in periods following the year their turnover first exceeds fifty lakh. Where Delhi VAT returns require digital signatures, Central Sales Tax Form 1 must also be so filed; optional voluntary digital filing is permitted; filers using digital signatures need not submit Form DVAT 56 and must continue digital filing even if turnover later falls below the threshold.
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