Recently, Commissioner, Value Added Tax, Delhi has been issued a circular to extend the period of Filing of online return for 3rd quarter of 2014-15 under Rule 49A of the Delhi Value Added Tax Rules, 2005. The DVAT extend the last date of filing of online/hard copy of third quarter return for the year 2014-15, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexure/enclosures to 02/02/2015.
However, the tax due shall continue to be paid in the usual manner as per the provisions of section 3(4) of the Delhi Value Added Tax Act, 2004. The dealers filing the returns through digital signature need not be required to file hard copy of the return/Form DVAT-56.
The circular is as under: