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    <title>Filing of online return for second quarter of 2015-16 - extension of period thereof</title>
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    <description>An extension is granted for filing second-quarter VAT returns in the prescribed DVAT forms for online or hard-copy submission; tax payment obligations remain unchanged under the statute. Dealers filing with a digital signature are not required to submit a physical hard copy of the return or the acknowledgement form and must follow the digital-submission procedure.</description>
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      <description>An extension is granted for filing second-quarter VAT returns in the prescribed DVAT forms for online or hard-copy submission; tax payment obligations remain unchanged under the statute. Dealers filing with a digital signature are not required to submit a physical hard copy of the return or the acknowledgement form and must follow the digital-submission procedure.</description>
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