Annual return filing deadline under U.P. VAT extended for Forms 52, 52A and 52B due to trader difficulties. The time limit for filing the annual return for the year 2016-17 in Forms 52, 52A and 52B under the U.P. VAT framework was extended in light of difficulties faced by traders during the of implementation of the tax system introduced from 1 July 2017. The filing date was finally extended up to 28 February 2018.