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    <title>Filing of online return for fourth quarter of 2015-16 - extension of period thereof</title>
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    <description>Extension of the filing period for fourth quarter VAT returns permits delayed submission of Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures, while tax payment obligations remain unchanged under the VAT statute; dealers using digital signatures are exempt from filing a hard copy of the return/Form DVAT 56.</description>
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