DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto 12.02.2022 - VAT - Delhi - 03 of 2021-22

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002 No. F.7 (420)VAT/Policy/2011/PF/939-944 Dated: 03-02-2022 CIRCULAR NO. 03 of 2021-22 1. Whereas, it has come to notice of the department that dealers are facing some technical glitches while uploading the DVAT returns for the quarter ending 31.12.2021 and are not able to file the return within stipulated time. 2. Whereas, Rule 28 of the DVAT Rules, 2005 sub rule (3) provides that the dealer shall file its returns electronically i.e. within the period of 28 Days from the end of the tax period. The tax period is as defined in Rule 26 of DVAT rule, 2005 . Dealers registered under DVAT Act are to file the return for the quarter ending 31.12.2021 upto 28.01.2022. 3. And Whereas, Rule 49A empowers the Commissioner, VAT to extend the period prescribed for doing a certain act, upto the period as may be specified by him. 4. Now, considering the difficulties faced by the dealers, date of filing of DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16 , DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto 12.02.2022. 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 filling the returns through digital signature need not file hard copy of the return/ Form DVAT-56 . 5. This issues with the approval of the Commissioner, Value Added Tax. (Anand Kumar Tiwari) Addl. Commissioner (Policy)