In case,turnover of dealer in 2014-15 exceeded Rs 50 lacs
It is compulsory to affix digital signature on DVAT 56 instead of submitting DVAT 56 Hardcopy for Last Quarter 2015 (Jan-March 2016 Return)
For dealers registered after 2014-15
It is compulsory to affix digital signature from the year suceeding the year turnover exceeded 50 lacs
if turnover exceeded 50 lacs in Last year
(Notification NoNo.F.3(643)Policy/VAT/2016/1585-1597)
Extension to 2016-17
This period was later extended to 2016-17 by Notification
F3(643)/Policy/VAT/2016/157-169
(Hence,for those dealers who have turnover more than 50 lacs in 2014-15 or 2015-16,
DSC is required to be affixed compulsorily)
