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    <description>Dealers with turnover at or above the specified threshold in 2011-12 or 2012-13 must submit the audit report in Form AR-1 for 2012-13; the Commissioner extends the filing deadline to 31/12/2013 instead of the earlier date, under Section 49 and Section 70 of the Delhi VAT Act read with Rule 42A, while retaining other notification provisions.</description>
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