Turnover marking and deemed-category scrutiny for small traders' annual returns must be completed within the prescribed deadline. Turnover marking and scrutiny of annual return cases for small traders under the Uttar Pradesh Value Added Tax Act, 2008 are to be completed on the basis of the list made available to assessing officers following the shift to GST from 1 July 2017. Annual returns in Forms 52, 52A and 52B for 2015-16 are to be examined to decide whether the cases fall within the deemed category or are to be kept outside it, and the work is to be completed within the specified deadline without extension.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Turnover marking and deemed-category scrutiny for small traders' annual returns must be completed within the prescribed deadline.
Turnover marking and scrutiny of annual return cases for small traders under the Uttar Pradesh Value Added Tax Act, 2008 are to be completed on the basis of the list made available to assessing officers following the shift to GST from 1 July 2017. Annual returns in Forms 52, 52A and 52B for 2015-16 are to be examined to decide whether the cases fall within the deemed category or are to be kept outside it, and the work is to be completed within the specified deadline without extension.
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