The Government of Delhi, on Friday issued an order which extended the time-limit for Filing VAT Returns due to COVID-19 Lockdown from March 31, 2020, to June 30, 2020, for filing of online or hard copy of the fourth-quarter return for the year 2019-20.
Due to the outbreak of novel coronavirus the Ministry of Home Affairs extended the period of lockdown from April 14, 2020, to May 3, 2020, in furtherance of this the Government of Delhi received the representations from Sale Tax Bar Association and individuals requesting to extend the time for payment of taxes, filing of VAT returns and completing the other compliances under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956.
Usually, Rule 28(3) of the Delhi Value Added Tax Rules, 2005 provides that the dealer shall provide its return electronically within the period of 28 days from the end of the tax period. However, this rule is being relaxed under the Rule 49A, which empowers the Commissioner of Value Added Tax (VAT) to extend the prescribed period.
“In exercise of the power conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005, I, Vivek Pandey, Commissioner of Value Added Tax (VAT), do hereby extend the last date of filing of online/ hardcopy of fourth-quarter return for the year 2019-2020 ending on 31st March 2020 in FORM DVAT 16, DVAT 17 AND DVAT-48 along with required annexure/ enclosures up to 30/06/2020,” the Commissioner of Value Added Tax (VAT) said in the order.
“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 are not required to file hardcopy of the return/FORM DVAT-56,” the order said.
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