The Department of Trade & Taxes, Government of N.C.T. of Delhi vide Circular No. 4 of 2021-22 dated February 11, 2022 extended the date of filing of DVAT returns for the quarter ending December 31, 2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures upto February 28, 2022.
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 December 31, 2021.
Whereas, due to the difficulty faced by dealers, the date of filing of DVAT returns for the quarter ending December 31, 2021, had been extended upto February 02, 2022 vide Circular No.3 endorsed vide No. F.7 (420)NAT/Policy/2011/PF/939-944, dated February 03, 2022.
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 December 31, 2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures.
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 December 31, 2021 upto January 28, 2022.
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.
Now, considering the difficulties faced by the dealers due to technical glitches, date of filing of DVAT returns for the quarter ending December 31, 2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto February 28, 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 filing the returns through digital signature need not file hard copy of the return/Form DVAT-56.
The Circular can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2022/02/Circular-04_DVAT_11022022.pdf