VAT

Extension of due date of UP VAT Annual Returns Form No 52 52A and 52B filing for FY 2017-18 to 31-01-2019

Extension of due date of UP VAT Annual Returns Form No 52 52A and 52B filing for FY 2017-18 to 31-01-2019 Read More >>

Earlier, the due date of UP VAT Annual Returns Form No 52 52A and 52B filing for FY 2016-17 was extended to to 31-01-2018 in view of GST due dates also falling in December

Previously, the Uttar Pradesh Value Added Tax (UP-VAT) Department had extended the last date for filing of Annual Returns in Form 52, 52A and 52B for Financial Year 2016-17 from 24th October, 2017 to 31st December, 2017.

The last/due date for filing various return under GST regime fall in December as under:

Sl No. Return Format Month last date for filing
1. GSTR-3B November-2017 20-12-2017
2. GSTR-1 for traders with turnover of Rs. 1.5 crores or more July, August, September, October-2017 31-12-2017
3. GSTR-1 for Non-compounding traders with turnover of less than Rs. 1.5 crores July, August, September-2017 31-12-2017
4. GSTR-4 for traders under Composition Scheme Quarterly July to Sep-2017 24-12-2017

As per the circular issued , various lawyer organisations has requested for the extension of the due date for filing Form 52 52A and 52B in view of the due dates of GST returns also falling in the month of December-2017 as above. Also various zone offices had also confirmed that annual returns have not not filed so far as per expectations.

It has been categorically specified that this is the last time the date is being extended.

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  • Please extend the date of form 52 for 2016-17 due to GST filing of GST return Form 3B and GSTR 1 of every month of our clients, because 50% too not filed the above said form 52

    Dharam Pandey
    GST practitioner
    Varanasi U. P.

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