Wheat is also known as ‘king of cereals’ wheat is the important cereal crops of Rabi season in Northern India. India contributes more than 30% in world wheat production (in India Punjab contributes 50-70 % to total wheat production in India). India stand second in wheat production next to China. Late sowing conditions, wheat face low temperature in earlier part & high temperature in the later part of the growing season & require favorable moisture for better growth and development. Late planting of wheat is one of the major reason of yield reduction in cropping system. In U.P Late planting of wheat expressed to high temperature at reproductive stage caused reduced grain yield. The study was conducted during Rabi season of 2018-19 at research farm of Faculty of Agricultural Sciences and Allied Industries, Rama University. The three varieties were selected Named HD-2867, PBW-502 & WH-711. The research was conducted on split Plot Design. The design have I treatment combination & 3 Replication. The gross plot size was 20 m2 & Net plot size was 10.08 m2. There are three dates for sowing of cultivar that is November 10, November 25th & December 10th respectively. The Crop sown on 10th Nov. gave highest net return & benefit cost ratio followed by 25 Nov. and 10 Dec. sown crop respectively. Variety HD-2967 produced significantly higher grain yield ( Q/Hac.) than other varieties. Variety HD-2967 gave highest net return and benefit Cost ratio as compared to PBW- 502 & WH-711.