Filing of returns through Digital Signatures

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.... the powers conferred on me under the fourth proviso to sub-rule (3) of rule 28 of the Delhi Value Added Tax Rules, 2005 and in supersession of Notification No. F3(643). Policy/VAT/2016/ 1585-1597 dated 01/03/2016 and   No. F-3(643 ))/Policy/ VAT/ 2016/157-169 dated 03/05/2016 I, S. S. Yadav, Commissioner. Value Added Tax, Government of NCT of Delhi, do hereby require that- â€....

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....g the year during which their gross turnover exceeds one crore rupees. Explanation I - In view of the provisions of sub-rule (1) of rule 3 of 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 I shall also be required to be filed with digital signatures. Explan....