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    <title>Regarding filing of returns through digital signatures</title>
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    <description>Dealers whose gross turnover exceeded fifty lakh rupees must file returns in Form DVAT 16 or DVAT 17 with digital signatures from the tax period 15 January 2016 onward; new registrants must file with digital signatures in periods following the year their turnover first exceeds fifty lakh. Where Delhi VAT returns require digital signatures, Central Sales Tax Form 1 must also be so filed; optional voluntary digital filing is permitted; filers using digital signatures need not submit Form DVAT 56 and must continue digital filing even if turnover later falls below the threshold.</description>
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      <description>Dealers whose gross turnover exceeded fifty lakh rupees must file returns in Form DVAT 16 or DVAT 17 with digital signatures from the tax period 15 January 2016 onward; new registrants must file with digital signatures in periods following the year their turnover first exceeds fifty lakh. Where Delhi VAT returns require digital signatures, Central Sales Tax Form 1 must also be so filed; optional voluntary digital filing is permitted; filers using digital signatures need not submit Form DVAT 56 and must continue digital filing even if turnover later falls below the threshold.</description>
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