Reetu | Feb 11, 2022 |
Date of Filing of DVAT Returns for Qtr ending December 2021 Extended up to 28.02.2022
The Department of Trade and Taxes issued Circular No.4 (2021-22) dated 11th Feb 2022 to extend Due Date of filing DVAT Return for Qtr ending 31st December 2021 up to 28.02.2022.
The Circular is Given Below :
1. Whereas, it has come to notice of Dept. of Trade & Taxes that dealers are facing certain Technical Glitches while uploading the DVAT returns for the quarter ending 31.12.2021.
2. Whereas, due to the difficulty faced by dealers, the date of filing of DVAT returns for the quarter ending 31.12.2021, had been extended upto 12-02-2022 vide Circular No.3 endorsed vide No.F.7(420)VAT/Policy/2011/ PF/939-944, dated 03-02-2022.
3. Whereas, it has been brought to notice that dealers are still facing the Technical Glitches while uploading the of DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures.
4. 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.
5. 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.
6. Now, considering the difficulties faced by the dealers due to technical glitches, 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 28.02.2022. 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.
7. This issues with the approval of the Commissioner, Value Added Tax.
To Read Circular Download PDF Given Below :
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