Filling and filing of information in Annexure 2A and 2B.

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..... Dated: 10/07/2012 CIRCULAR - 7 The Department of Trade and Taxes has made it mandatory for all monthly return filing dealers to file Annexure 2A and 2B online, before filing their DVAT and CST returns with effect from Tax period August, 2011 onwards. Subsequently, online filing of Annexure 2A and 2B was made mandatory for quarterly return filing dealers, with .....

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..... filing dealers. Notices of default assessment and assessment of penalty were issued to approximately 5000 dealers in this exercise. Thereafter, several dealers revised their 2A and 2B data and as a result, the number and quantum of mismatch transactions was substantially reduced. Since this was the first assessment based on 2A-2B data mismatch, and with a view to avoid inconvenience to dealers, c .....

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..... sessment shortly. 3. Some dealers have filed only 2B data online, without filing 2A and DVAT/CST: returns, to ensure reconciliation of data filed by their purchasing dealers. The Department perceives this to be an intentional fraud and is considering filing of' criminal case under relevant sections of IPC. However, the department. Considers it prudent to advise all such dealers to complete their .....

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