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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The details so filed are cross checked across dealers whose TIN is mentioned in the return and a mismatch report 2A is generated. The buyer dcat view the report on the website of department immediately after filing of Annexure 2B by corresponding sellers.
Nil sales – purchase form 2a, 2b filing – VAT Forum
All Types of Purchases, whether local, gorm or import is shown in Annexure 2A. All Types of Sales, whether local, central or export is shown in Annexure 2B. After assessment of Annexure 2A and 2B, following types of result get displayed: Above, reasons for Mismatch have been described below: This may happen because corm the following reasons: Feed the data in return carefully. To avoid this mistake, seller should issue the invoice timely and back dated invoice should not be issued.
But now there is a column in Annexure 2A which asks whether this purchase relates to previous quarter. Thus they can avoid this mismatch by dat 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.
Check the invoice properly and feed the data in return carefully.
If seller does not show 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.
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 dvar any penalty being levied on the buyer.
Feed b2 data in return carefully and before submitting the return, check whether all invoices have been entered or not. Sometimes, Input tax credit is taken on tax charged on retail invoice and thus wrong input claimed on retail invoice will result in mismatch.
Check the invoice properly and if it is tax Invoice and TIN of both fogm is mentioned on the same, only then input should be taken by the buyer.
DVAT – Annexure 2A and 2B
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.
Time period to revise the return is within one year dvar the end of the financial year of tax period to which the original return relates. However, if because of deficiency, tax liability arises then dealer has to pay tax along with interest. P ost written by CA Usha Garg. Should you need any support, fill the query form below.
Procedure for Annexure 2A 2B and 2C 2D in DVAT
We would be happy to help. You may also mail your queries at mail klaggarwal. No Mismatch Type 2: Mismatch 1 Difference in the amount of Sales and Purchases: It may be possible that the Selling Dealer has dcat 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.
Thus, Buying Dealer has claimed more input and he will be penalised for no default on his part. However, in reverse case i. 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 cvat any penalty being levied on buyer.
This type of vorm 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.
Sometimes, seller shows the net amount of sales in Annexure 2B but buyer shows the gross amount of purchases in Annexure dcat 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.