What are Annexure 2A-2BQuarterly purchase and Sales Details are to be submitted to VAT Department in Annexure Procedure for Annexure 2A 2B and 2C 2D in DVAT Form Name and Due Date of VAT Return. Nil 2A & 2B can be filed after loging into the DVAT website and then go to Approval forms under the heading file 2A & 2B and check the option. DVAT – Annexure 2A and 2B. Download Preview. Description: DVAT- Purchase and Sales Summary #xls. Submitted By: Madan Kumar Misra.

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Filing an appeal to Appellate Authority. The Act has incorporated a framework which is based on self-regulation but with enhanced disclosures and accountability on the part of companies and their managements.

Selling Dealer having shown more amount of sales in Annexure 2B and the purchase amount being correctly entered by the Buying Dealer, the mismatch report cvat be generated without any penalty being levied on buyer. Is it possible to waive of Penalty. Sometimes, seller shows the net amount of sales in Annexure 2B but buyer shows the gross amount of purchases in Annexure 2A and purchase return in Annexure 2D and also show the amount of purchase return in DVAT ,thus when cross checking of the Annexure 2A of buyer and Annexure 2B of seller is done, mismatch arises and vice-versa.

Regulators too are increasingly relying dvatt professionals in achieving better governance and Independent professionals are seen as an extended arm of the government. Above, reasons for Mismatch formm been described below: Check the invoice properly and if it is tax Invoice and TIN of both dealers is mentioned on the same, only then input should be taken by the buyer.


What is the amount of penalty that can be levied by VAT officer in respect of mismatch report. What are the reasons of Mismatch. If the dealer fails to pay VAT demand within the time as may be specified in the demand order, then he shall be liable to pay Interest in addition to VAT payable at the rate of 1.

No Mismatch Type 2: However, if because of deficiency, tax liability arises then dealer has to pay tax along with interest. The difference in Vat value Rs.

We would be happy to help. The buyer can view the report on the website of department immediately after filing of Annexure 2B by corresponding sellers.

But now there is a column in Annexure 2A which asks whether this purchase relates to previous quarter. Feed the data in return carefully and before submitting the return, check whether all invoices have been entered or not. You may also mail your queries at mail klaggarwal.

Fomr type of problem mainly occurs in case of invoices with the last date of the tax period as the invoice date or on receipt of invoices after the last date of the tax period to which such invoice pertains.

Feed the data in return carefully. Check the invoice properly and feed the data in return carefully. Mismatch 1 Difference in foorm amount of Sales and Purchases: Is it possible to waive off Interest in an appeal or otherwise.

Amount of penalty that can be levied on Dealer: To avoid this mistake, seller should issue the invoice timely and back dated invoice should not be issued.


Download DVAT – Annexure 2A and 2B file in xls format

If the dealer is aggrieved with the order passed by Appellate Authority then he can file second appeal to Sales Tax Appellate Tribunal. Sometimes, Input tax credit is taken on tax charged vvat retail invoice and thus wrong input claimed on retail invoice will result in mismatch.

However, in reverse case i. Who receive notice of Mismatch. Since, it is the responsibility of the purchaser to provide correct information to the department as he is willing to claim Input Tax Credit against output VAT liability.

Procedure for Annexure 2A 2B and 2C 2D in DVAT

Click Here Penalties and Prosecutions Default in complying with provisions of or with conditions prescribed under the Income-tax Act would attract certain penalty and in critical cases prosecutions as well. Click Here The Companies Act,a historic legislation which intends to improve corporate governance and empower shareholders.

Thus they can avoid this mismatch by filling this column. This type of error occurs due to products having multiple tax rates purchased from a single dealer or issue of one invoice for multiple tax rated products.

A in his form 2A wrongly shows.

Time period to revise the return is within one year from the end of the financial year of tax period to which the original return relates. The details so filed are cross checked across dealers whose TIN is mentioned in the return and a mismatch report 2A is generated. Unknown 25 June at