Delhi VAT Notification for filing of 4th Qtr VAT Return
- May 12, 2020
- Posted by: admin
- Category: Indirect Tax
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As passed by the Legislative Assembly of the National Capital Territory of Delhi on
the 22nd December 2004 and received the assent of the President of India on
15th February 2005.
The Act has come into force with effect from 1st April 2005 vide Notification No.
F.101(318)/2005-Fin.(A/Cs)(i)/8581, dated 30th March 2005
As amended by Delhi Value Added Tax (Amendment) Act, 2005 (1 of 2005) which
came into effect from 1st April 2005 vide Notification No. F.101(318)/2005-
Fin.(A/Cs)(ii)/8592, dated 30th March 2005 and subsequent amendments
- Cause:
WHO has declared the outbreak of Novel Corona Virus as a Pandemic on 11.03.2020.
- MHA Order:
MHA vide order no 40-3/2020-DM-I(A) dated 14.04.2020 extends lockdown upto 03.05.2020.
- Request:
Request from clients came to extend the time for payment of taxes, filing of return and DVAT 2004, and CST Act Compliance. - Exercise of powers:
Under rule 49A of DVAT Rules, 2005 Commissioner, VAT has extended the last date of filing upto 30/06/2020.