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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NoNot at all. This may happen because of the following reasons: We would be happy to help. Thus, Buying Dealer has claimed more input and he will be penalised for no default on his part.

Popular posts from this blog. Filing an appeal to Appellate Authority. 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.

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. The details so filed are cross checked across dealers whose TIN is mentioned in the return and a mismatch report 2A is generated.

The document will provide you vorm about the punishable offences, prosecutions and the quantum of penalties that can be imposed under the law. In this case, buyer will be penalised for no default on his part but if this would be the reverse case, the mismatch report will be generated without any penalty being levied on the buyer.


Above, reasons for Mismatch have been described below: Following can be the fofm of mismatch.

Sometimes, Input tax credit is taken on tax charged on retail invoice and thus wrong input claimed on retail invoice will result in mismatch. If the mismatch arise due to mistake in DVAT return then it can easily be rectified by revising the return either by Seller or by Purchaser, if the revise period is still available.

Regulators too are increasingly relying on professionals in achieving better governance and Independent professionals 22a seen as an extended arm of the government. Unknown 25 June at Sir ,please tells me procedure step by step how to revised Dvat return in case of mismatch report.

But now there is a column in Annexure 2A which asks whether this purchase relates to previous quarter. You may also mail your queries at mail klaggarwal.

Mismatch Report after filing the DVAT Return

If the dealer fails dvqt pay VAT demand within the time as may be specified in the demand order, then he shall be liable to dvta Interest in addition to VAT payable at the rate of 1.

A purchase goods from Mr. It can better be understand with the help of an illustration. Yes, It is possible to waive off penalty through an appeal made to Appellate Authority with 30 days from the date of order.

Section 92 of the Companies Act, requires every company to prepare an Annual Return, a comprehensive document which contains information of a company rela….

Procedure for Annexure 2A 2B and 2C 2D in DVAT – Vat Return Procedure

Mismatch 1 Difference in the amount of Sales and Purchases: Feed the data in return carefully and before submitting the return, check whether all invoices have been entered or not.


Click Here The Companies Act,a historic legislation which intends to improve corporate governance and empower shareholders. However, in reverse case i. What are the reasons of Mismatch.

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. To avoid this mistake, seller should issue the invoice timely and back dated invoice should not be issued. The buyer can view the report on the website of department immediately after dvar of Annexure 2B by corresponding sellers.

At what rate 2q would become payable by the dealer. Is it possible to waive of Penalty. If the dealer is aggrieved with the order passed by Appellate Authority then he can file second appeal to Dvta Tax Appellate Tribunal.

Feed the data in return dcat. Who receive notice of Mismatch. 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.

Check the invoice properly and feed the data in return carefully. All Types of Purchases, whether local, central or import is shown in Annexure 2A. If purchaser provide incorrect information at higher value then it will create additional VAT Liability to him only which is beneficial to Department. Following details are required to be given in Form2A.

P ost written by CA Usha Garg. All Types of Sales, whether local, central or export is shown in Annexure 2B. Should you need any support, fill the query form below.