Return Filing Obligation: Form CR-II for specified VAT quarters must be filed by the prescribed deadline. The Commissioner directs that returns in Form CR-II for the first three quarters of the financial year must be filed by the prescribed deadline; this partially modifies earlier notifications while leaving their remaining provisions unchanged and takes effect immediately.
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Provisions expressly mentioned in the judgment/order text.
Return Filing Obligation: Form CR-II for specified VAT quarters must be filed by the prescribed deadline.
The Commissioner directs that returns in Form CR-II for the first three quarters of the financial year must be filed by the prescribed deadline; this partially modifies earlier notifications while leaving their remaining provisions unchanged and takes effect immediately.
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