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.
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…
View Comments
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.