Regarding filing of returns through digital signatures

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..... F3(643)/Policy/VAT/2016/1585-1597 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 T .....

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..... Explanation 1- 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 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 .....

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