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    <title>Extension of Due Date for Filing Annual Return for FY 2016-17 under UP VAT Act, 2008</title>
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    <description>The Commissioner invoked the power in the third proviso to Rule 45 of the Uttar Pradesh Value Added Tax Act, 2008 to extend the final date for filing annual VAT returns (Forms 52, 52A, 52B) for the 2016-17 year, citing festival-related disruptions and concurrent GST migration and filings; zonal officers and trade/advocate organisations are to be notified and directed to implement the extension administratively.</description>
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      <description>The Commissioner invoked the power in the third proviso to Rule 45 of the Uttar Pradesh Value Added Tax Act, 2008 to extend the final date for filing annual VAT returns (Forms 52, 52A, 52B) for the 2016-17 year, citing festival-related disruptions and concurrent GST migration and filings; zonal officers and trade/advocate organisations are to be notified and directed to implement the extension administratively.</description>
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