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    <title>Filing of returns through Digital Signatures</title>
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    <description>Dealers whose turnover exceeds the prescribed threshold must file returns in Form DVAT 16 or 17 with digital signatures under the Information Technology Act, 2000 for the tax period beginning 1 April 2016 and subsequent periods; newly registered dealers must do so for tax periods following the year their turnover exceeds the threshold. Form I must also be digitally signed where applicable. Filing electronically is optional for others, digital filers are exempt from submitting Form DVAT 56, and once digital filing is commenced it must continue even if turnover later falls below the threshold.</description>
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      <description>Dealers whose turnover exceeds the prescribed threshold must file returns in Form DVAT 16 or 17 with digital signatures under the Information Technology Act, 2000 for the tax period beginning 1 April 2016 and subsequent periods; newly registered dealers must do so for tax periods following the year their turnover exceeds the threshold. Form I must also be digitally signed where applicable. Filing electronically is optional for others, digital filers are exempt from submitting Form DVAT 56, and once digital filing is commenced it must continue even if turnover later falls below the threshold.</description>
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