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

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. P ost written by CA Usha Garg. At what rate Interest would become payable by the dealer. Sometimes, dvta 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.

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.

Determination of undisclosed income of block period Section BFA 2. 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. This may happen because of the following reasons: Thus they can avoid this mismatch by filling this column. It can better be understand with the help of an illustration. 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.


DVAT – Annexure 2A and 2B

Feed the data in return carefully. 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.

If the dealer is aggrieved with the order passed by Appellate Authority then he can file second appeal to Sales Tax Appellate Tribunal. 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. 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.

B in his form 2B correctly shown the sales at. We would be happy to help.

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

Following details are required to be given fork Form2A. 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.

You may also mail your queries at mail klaggarwal. A purchase goods from Mr.

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. Feed the data in return carefully and before submitting the return, check whether all invoices have been entered or not.


If seller does not dbat the sale invoice in Annexure 2B but buyer has already shown the purchase invoice in Annexure 2A, more input has been claimed by the buyer that has not been passed by seller giving rise to mismatch report.

If purchaser provide incorrect information at higher value then it will create additional VAT Liability to him only which is beneficial to Department.

The difference in Vat value Rs. Is it possible to waive off Interest in an appeal or otherwise. However, in reverse case i.

Sir ,please tells me procedure step by step how to revised Dvat return in case of mismatch report. The document will provide you information fodm the punishable offences, prosecutions and the quantum of penalties that can be imposed under the law.

Mismatch 1 Difference in the amount of Sales and Purchases: 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.

Who receive notice of Mismatch. NoNot at all.

Regulators too are increasingly relying on professionals in achieving better governance and Independent professionals are seen as an extended arm of the government. Thus, Buying Dealer has claimed more input and he will be penalised for no default on his part.