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TMI BlogSystem based Assessment of mismatch of Annexure 2A-2B in respect of Composition dealers covered under section 16 of DVAT Act 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 has been received from Sales Tax Bar Association, Delhi wherein various difficulties being faced by the dealers opted for Composition scheme under Section 16 of DVAT Act 2004 have been highlighted with regard to System based Assessment of mismatch of Annexure 2A-2B of these dealers and requested to issue necessary clarifications to the Assessing Authorities of the Department in this regard. 2. In the said representation, Sales Tax Bar Association has referred to the provisions of Section 16 (5) (a) to (f) of DVAT Act 2004 , which are as follows : (5) A dealer who elects to pay tax under the section shall- [(a) Not purchase goods from a person who is not registered under this 'A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The matching of the purchases with sales on the basis of retail invoices is not visualized under the Act. (b)At times, selling registered dealer do not mention the TIN of the purchasing dealer, who has elected to pay taxes under the composition scheme or the selling dealer makes the sales on the basis of retail invoices. Even, in such cases, the matching is not visualized under the provisions of the Act. No adverse action is called for against the composition dealer, who has made purchases from registered dealer on the basis of retail invoices or on the basis of Tax invoices, in which his TIN is not mentioned. (c) Mismatch reports of dealers covered under composition scheme are not available on the portal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mismatch in annexure 2A 2B of composition dealers which is visible to them, may complete the Assessment under DVAT Act after giving proper opportunity of being heard to the composition dealers, and in accordance with the relevant provisions of Law. 6. Further, with regard to the already completed System based Assessments, Assessing Authority may review the Assessment orders in accordance with the provisions of Section 74B of DVAT Act Rules related thereto, to avoid any hardship to those dealers. 7. This issue with the approval of Commissioner (T T), Government of NCT of Delhi. (ALOK SHARMA) Asstt. Commissioner (Policy) - Circular - Trade Notice - Public Notice - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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