Digital signature requirement for VAT returns applies from the designated tax period and takes immediate effect. The requirement to furnish VAT returns with digital signatures under the Information Technology Act, 2000 shall apply from the tax period commencing 1st April, 2016 and subsequent tax periods, issued under the fourth proviso to sub rule (3) of rule 28 of the Delhi Value Added Tax Rules, 2005, with immediate effect; all other provisions of the prior notification remain unchanged.