Mandatory e-filing for annual VAT dealers requires electronic return submission within the statutory filing deadline, additional to existing returns. The notification requires dealers whose tax period is one year to file returns in electronic form within seventy-two days after the tax period end, effective from the period ending 31 March 2011 (example deadline 11.06.2011); the electronic return must be filed in the prescribed manner and is over and above the return required under sub-section (1) of section 26.
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.
Mandatory e-filing for annual VAT dealers requires electronic return submission within the statutory filing deadline, additional to existing returns.
The notification requires dealers whose tax period is one year to file returns in electronic form within seventy-two days after the tax period end, effective from the period ending 31 March 2011 (example deadline 11.06.2011); the electronic return must be filed in the prescribed manner and is over and above the return required under sub-section (1) of section 26.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
