Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: Central Excise rule to resale the machines to a new company :: TDS :: ACCOUNTING STANDARDS :: cpt :: due date for vat payment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: empanelment :: VAT RATES :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: list of goods taxed at 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: form 3cd :: articles on VAT and GST in India :: VAT Audit
VAT (Value Added Tax) »
 Cenvat Credit Of Additional Duties Of Customs [Cvd] On Imported Coal
 Excise Dept puts VAT refund on fast track
 Consumer fora receive 18 VAT plaints
 Appointment of Assistant VATO - F.3(14)/Fin(Rev-I)2012-13/DSVI/334
 Bio-diesel body seeks VAT relaxation
 HC seeks Delhi, centre reply on restaurants charging excess VAT, service tax
 Shakti Autos booked for evading VAT, bogus sales
 VAT sops to IOCL Paradip refinery hits Odisha revenue growth
 Government to announce new VAT rates in October
 World Wide Gst, Vat, Sales Tax Rate
 Article on Transition Process of Registrations under VAT / Service Tax Laws to GST Law

Procedure to further streamline the matching of Annexure 2A and 2B - Comments of all stakeholders are invited upto 20/7/2015.
July, 15th 2015




No. F-SYS/14-15/27/4111


Dated 09/07/2015

It is hereby informed to all concerned that department proposes to further streamline the matching of Annexure 2A and 2B as per the following procedures. Comments of all stakeholders are invited upto 20/07/15 before finalization of the same (as directed by DVAT)

1)    To block all the matching entries of Annexures b of the selling dealer and Annexure  2A of the purchasing dealer, after filling of their return.

2)    To blocked entries shall not be allowed for revision by either of the dealers  (selling/purchasing dealer).

3)    Mismatch of 2B-2A

Before filling of return for any tax period, the dealer furnishes a declaration in respect of the "mismatch occurs on account of the sales shown by him in the previous quarter( (where the purchaser had shown a greater ITC than the output  tax shown by the selling dealer in his respect).

4)   Mismatch of 2A-2B

Before filling of return for any tax period, the dealer furnishes a declaration in respect of the "mismatch occurs on account of the purchases shown by him in the previous quarter (where the seller had shown less sales than the input tax taken by the purchasing dealer in his respect).

5)    To enforce the dealer to mandatorily furnish the above declaration in respect of its previous returns, before it could proceed for current tax period return.

6)    To enforce the dealer to furnish revised return of preceding tax period, in case the sales and purchases related entries are accepted by him in his declaration.

7)  To carry out assessment of the purchasing dealer on account of Annexure 2A/2B  mismatch after the seller disowns the sales made to the purchaser.

Additional Commissioner (System)

Copy to , :'


  1. All the Special Commissioners, Addl. Commissioners and Joint Commissioners, Department of Trade & Taxes, GNCT Delhi.
  2. Joint Director (IT) for wide publicity through website
  3. President/ Secretary, Sales Tax Bar Association Vyapar Bhawan IP Estate New Delhi  

Additional Commissioner (System)

Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Company Overview

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions