Regarding filing of returns through digital signatures

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....97 Dated 01/03/16 NOTIFICATION In exercise of the powers conferred on me under the fourth proviso to sub-rule (3) of rule 28 of the Delhi Value Added Tax Rules, 2005, I, S. S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby require that- -the dealers, whose gross turnover (i.e. turnover under the Delhi Value Added Tax Act, 2004 plus turnover under the Central Sales....

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....f Central Sales Tax (Delhi) Rules, 2005, where the return under the Delhi Value Added Tax Act, 2004 is required to be filed with digital signatures, the return in Form 1 shall also be required to be filed with digital signatures. Explanation 2- The dealers other than those who are mandatorily required to file returns through digital signatures under this notification can also, at their own option....