Due Date Extension

UPVAT Annual Return Due date extension FY 2015-16 to 31-01-2017 for filing Form 52 52A 52B in view of GSTN data transfer and training

UPVAT Annual Return Due date extension FY 2015-16 to 31-01-2017 for filing Form 52 52A 52B in view of GSTN data transfer and training.

As per Circular No. 3344/1617054 Commercial Tax UP, the due date for filing Annual Return/Form No. 52, 52A, 52B has been extended from 31st December, 2016 to 31st January, 2017.

The circular states that various Lawyer’s Organisations and different Industry organaisations have represented that the due date for filing Annual Return for FY 2015-16 is 31st Dec, 2016, However due to GSTN data Transfer and GST Training and the resultant occupation of the traders and their consultants , the Annual  Returns (Form 52, 52A and 52B) can not be filed in the said time limit.

As per the circular, even the Zone officers have reported that till date as expected, Annual Returns have not been filed. For this reasons, the officials have also requested to extend the due date.

Exercising the powers under UP-VAT Rules, 2008, the due date for filing Annual Returns (Forms 52, 52A and 52B) from FY 2015-16 has been fixed as 31st January, 2017.

The circular categorically states that the due date shall not be extended any further.

Download Copy of the Circular Click Here >>

Share

Recent Posts

  • Income Tax

Deprecation allowable u/s 11(6) if capital expenditure not claimed as application of income

Assessee entitled to claim deprecation u/s 11(6) if corresponding capital expenditure was not claimed as application of income - ITAT…

12 hours ago
  • Income Tax

CBDT cautions CAs issuing certificates in Form 15CB/Form146 to exercise due care & diligence

Chartered Accountants issuing certificates in Form 15CB/Form146 are expected to exercise due care, diligence and professional judgment – CBDT CBDT…

14 hours ago
  • Income Tax

Section 292C carry no presumption of correctness of seized documents contents against third party

Section 292C of the Income Tax Act 1961 indeed carries presumption of correctness of such seized documents contents but only…

2 days ago
  • Income Tax

Condonation of delay u/s 119(2)(b) for filing revised return to avail benefits u/s 44ADA

PCIT directed to consider condonation of delay u/s 119(2)(b) in filing revised return to availing benefits of section 44ADA In…

3 days ago
  • arbitration

Whether condition of pre-deposit prior to reference to Arbitration is arbitrary & violative of right to sue?

Whether condition of pre-deposit prior to reference to Arbitration is arbitrary and violative of the right to sue – Division…

3 days ago
  • Income Tax

FAQs on Foreign Assets of Small Taxpayers Disclosure Scheme and Rule 2026

Frequently asked Questions on Foreign Assets of Small Taxpayers Disclosure Scheme and Rule 2026.  CBDT has released a FAQs on…

5 days ago