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    <title>Filing of online return for 2nd quarter of 2013-14 - extension of period thereof</title>
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    <description>An administrative extension under Rule 49A allows dealers with specified high gross turnover to file second quarter 2013-14 online returns in Forms DVAT 16 and DVAT 17 with annexures and to submit the hard copy acknowledgement in Form DVAT 56 by newly prescribed dates; the extension affects only filing deadlines and does not alter the obligation to pay tax, which remains governed by section 3(4) of the Delhi Value Added Tax Act, 2004.</description>
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      <description>An administrative extension under Rule 49A allows dealers with specified high gross turnover to file second quarter 2013-14 online returns in Forms DVAT 16 and DVAT 17 with annexures and to submit the hard copy acknowledgement in Form DVAT 56 by newly prescribed dates; the extension affects only filing deadlines and does not alter the obligation to pay tax, which remains governed by section 3(4) of the Delhi Value Added Tax Act, 2004.</description>
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