DELHI VALUE ADDED TAX (AMENDMENT) RULES, 2016
AMENDMENT IN RULE 28
NOTIFICATION NO.F.3(28)/FIN (REV-I)/2015-2016/DSVI/42,
In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:—
Short title and commencement
1. (1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Delhi Gazette.
Amendment of rule 28
2. In the Delhi Value Added Tax Rules, 2005, in rule 28, in sub-rule (3), after the third proviso, the following proviso shall be inserted, namely:—
“Provided further also that the Commissioner may by a notification require a dealer or class or classes of dealer to furnish return with digital signatures in accordance with the provisions contained in the Information Technology Act, 2000 (21 of 2000). Such dealers will not be required to submit the Return Verification Form in Form DVAT-56 for acknowledgement of the return separately.”.