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    <title>DVAT 55</title>
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    <description>Obligation to file DVAT 55 arises only upon a change in period of return. A dealer with half yearly returns and sales within the stated turnover band need not file DVAT 55 for the subsequent year unless the return filing period is altered.</description>
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      <description>Obligation to file DVAT 55 arises only upon a change in period of return. A dealer with half yearly returns and sales within the stated turnover band need not file DVAT 55 for the subsequent year unless the return filing period is altered.</description>
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      <law>VAT / Sales Tax</law>
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