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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No Mismatch Type 2: To avoid this mistake, seller should issue the invoice timely and back dated invoice should not be issued. You may also mail your queries at mail klaggarwal. Check the invoice properly and feed the data in return carefully. 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. B in his form 2B correctly shown the sales at.

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

Is it possible to waive off Interest in an appeal or otherwise. However, in reverse case i. Filing an appeal to Appellate Authority.

However, if because of deficiency, tax liability arises then dealer has to pay tax along with interest.

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. After assessment of Annexure 2A and 2B, following types of result get displayed: 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.

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 will be generated without any penalty being levied on buyer.

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.


What is b2 amount of davt that can be levied by VAT officer 2 respect of mismatch report. 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 dealer is aggrieved with the order passed by Appellate Authority then he can file second appeal to Sales Tax Appellate Tribunal.

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.

Nil sales – purchase form 2a, 2b filing – VAT Forum

It can better be understand with the help of an illustration. NoNot at all. It may be possible that the Selling Dealer has shown lesser amount of sales in Annexure 2B due to typing mistake but the Buying Dealer shows the correct more amount of purchases in Annexure 2A. What are the reasons of Mismatch. The corporate sector will be required to exhibit responsible self-regulation and corporate governance on their part, which necessitates the services of independent, competent and responsible governance professionals.

Following details dvaf required to be given in Form2A. 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 xvat critical cases prosecutions as well. 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.

Mismatch Report after filing the DVAT Return

Since, it is the responsibility of the purchaser to provide correct information to the department as he is willing to claim Input Tax Forrm against output VAT liability.

The document will provide you information about the punishable offences, prosecutions and the quantum of penalties that can be imposed under the law. The difference in Vat value Rs.

This may happen because of the following reasons: Popular posts from this blog. Is 2aa possible to waive of Penalty. If purchaser provide incorrect information at higher value then it will create additional VAT Liability to him only which is beneficial to Department. P ost written frm CA Usha Garg. At what rate Interest would become payable by the dealer. Sometimes, seller shows the net 2w 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.


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. Feed the data in return carefully. Sir ,please tells me procedure step by step how to revised Dvat return in case of mismatch report. All Types of Sales, whether fork, central or export is shown in Annexure 2B. A purchase goods from Mr. Unknown 25 June at Thus they can avoid this mismatch by filling this column.

Amount of penalty that can be levied on Dealer: All Types of Purchases, whether local, central or import is shown in Annexure 2A. The buyer can view the report on the website of department immediately after filing of Annexure 2B by corresponding sellers.

To correct the deficiency, dealer has to revise the Form DVAT along with explanatory note specifying the mistake or error for which a revised return has to be filed. This 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.