YOGESH KANSAL AND COMPANY

(1) Subject to sub-rule (2), any application, return, form, or other document (in this rule called “document”) which is to be furnished, submitted or made (in this rule referred to as “submitted”) to the Commissioner under the Act or these rules shall be submitted by-

(a) delivering the document to the Commissioner at his office;

(b) delivering the document to the Commissioner at any other place notified by him; or

(c) such other means as the Commissioner may notify, including electronic transmission of data, on the departmental website, from the date and manner notified by the Commissioner in this regard,:

PROVIDED that the Commissioner may require any person or all persons, responsible for making payment to any contractor, to issue Form DVAT-43 and also furnish return in Form DVAT-48 electronically, on the departmental website, from the date and manner, as may be notified by the Commissioner in this regard.

(2) A document shall be treated as submitted by a person to the Commissioner if the document is submitted by delivery at a place notified by the Commissioner, once the document has been stamped with the date of receipt by the Commissioner or by any other person authorised by the Commissioner to receive the document.