(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN: LP. ESTATE: NEW DELHI- 110 002
No. F3(619)/Policy/VAT/2016/1437-47 Dated: 11/02/2016
In exercise of the powers conferred on me under section 27 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the said Act) and in partial modification to the notification number F3(619)/Policy/VAT/2016/1291-1304 dated 12th January, 2016, I, S. S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby direct that the returns in Form GE-II for the first three quarters of the current financial year (i. e. 1st April, 2015 to 30th June, 2015; 1st July, 2015 to 30th September, 2015 and 1st October, 2015 to 31st December, 2015) are required to be filed by 29th February, 2016 and further allow the revision of any return in Form GE-II, in case any discrepancy is noticed after filing the same, up to the end of financial year following the financial year of the quarterly period of the return. While filing a return the Government Entity shall be required to indicate whether the return is original or revised.
This notification shall come into force with immediate effect.
(S. S. Yadav)
Commissioner, Value Added Tax