Tax period rules revised: dealers face revised filing frequencies, option to elect monthly filing, and adjusted return deadlines. These rules amend the Delhi Value Added Tax Rules, 2005 by revising tax period classifications: dealers with turnover at or below five crore rupees shall have a quarterly tax period while dealers exceeding that threshold shall have a one month tax period; quarterly class dealers may opt for monthly filing for a year by furnishing an intimation and that option cannot be changed during that year.
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Tax period rules revised: dealers face revised filing frequencies, option to elect monthly filing, and adjusted return deadlines.
These rules amend the Delhi Value Added Tax Rules, 2005 by revising tax period classifications: dealers with turnover at or below five crore rupees shall have a quarterly tax period while dealers exceeding that threshold shall have a one month tax period; quarterly class dealers may opt for monthly filing for a year by furnishing an intimation and that option cannot be changed during that year.
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