GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI- 110 002
No. F3 (643)/Policy/VAT/2016/419-31
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 and in supersession of Notification No. F3(643). Policy/VAT/2016/ 1585-1597 dated 01/03/2016 and No. F-3(643 ))/Policy/ VAT/ 2016/157-169 dated 03/05/2016 I, S. S. Yadav, Commissioner. Value Added Tax, Government of NCT of Delhi, do hereby require that-
Explanation I – 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 I shall also be required to be filed with digital signatures.
Explanation 2– The dealers other than those who are mandatorily required to file returns through digital signatures under this notification can also, at their own option, file their returns through digital signatures.
Explanation 3– Dealers filing their return through digital signatures are not required to submit the return verification form in Form DVAT 56 for acknowledgement of the return separately.
Explanation 4– The dealers once started filing returns with digital signatures shall continue to file the returns with digital signatures even if their annual turnover falls below one crore rupees any time in future.
This notification shall come into force with immediate effect.
Commissioner Value Added Tax