Amendment in Rule 28 (Dealer’s periodic Returns) of Delhi Value Added Tax Rules, 2005.
Sub-rule (3) of Rule 28 states that return DVAT-16 & DVAT-17 shall be furnished by transmitting the data in the return electronically on www.dvat.gov.in and thereafter submitting the Return Verification Form in Form DVAT-56, in duplicate. Such return and form shall be furnished within 28 days from the end of the tax period. On submitting of Form DVAT-56, the Commissioner shall issue the acknowledgement with signature and stamp on one copy of the said Form.
Now a proviso has been inserted in above sub-rule stating that Commissioner may by a notification require a dealer or class or classes of dealer to furnish return with digital signatures. Such dealers will not be required to submit Form DVAT-56 for acknowledgement of the return separately.
[Notification No. F.3(28)/Fin(Rev-I)2015-2016/dsvi/42 dated 11th February, 2016]