Annual return filing deadline extended for VAT forms 52, 52A and 52B, including traders covered by entry 54 goods. Extension of the last date for filing Annual Returns in Forms 52, 52A and 52B for the VAT period of Financial Year 2017-18. The earlier circular extended the filing deadline up to 31.12.2018 for annual returns relating to the VAT period 01.04.2017 to 30.06.2017. Traders dealing in goods covered by Entry 54 of Section 174 of the Goods and Services Tax Act were also given the same extended deadline, and the earlier circular was amended accordingly.