Periodic returns

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.... manner and by the time prescribed in respect of returns for the purposes of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) and the rules made thereunder. ^2[(2) The Commissioner or the person authorized by him shall issue to the dealer a receipt in Form DVAT-56 as prescribed in the Delhi Value Added Tax Rules, 2005 acknowledging the receipt of the return accompanied by Part-'C' of t....

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.... "(2) The Commissioner or the person authorised by him shall issue to the dealer a receipt in the following form acknowledging the receipt of the return accompanied by Part 'C' of the receipted treasury challan. The responsibility to issue such receipts and of receiving returns shall always remain that of the Commissioner. ^1[FORM OF ACKNOWLEDGEMENT RECEIPT ­Receipt No.  &nbsp....