Due date - return filing

[Rahul Bagaria]

Please help me with the due date for filing of returns under WCT- VAT in the state of UP. There is no mention of the due date in the UP VAT ACT and the UP Rules

[DEV KUMAR KOTHARI]

please recheck.

[Rama Krishana]

I was surprised after reading your query that no due date is mentioned in UP VAt Act or Rules for filing of return therefore, I visited the UP Vat Rules 2007 and found that due date is mentioned in those rules. Rule 44 of Chapter IV. Therefore you need to check

AI Summary

Due date for VAT returns is governed by UP VAT rules, which specify filing deadlines despite absence in the Act. The filing due date for VAT returns in Uttar Pradesh is prescribed in the UP VAT Rules 2007 rather than in the UP VAT Act; practitioners should rely on the rules' provision (identified as Rule 44) as the controlling source for the return filing deadline.