Mandatory online filing of Annexure 2A and 2B: inaccurate or incomplete filings may prompt default assessment and criminal action. Mandatory online filing of Annexure 2A and 2B is required for monthly and quarterly dealers; a Mismatch Report comparing purchasing and selling submissions displays apparent tax and penalty implications and has been used to initiate default assessments. Dealers must ensure accurate TIN entry and complete purchase and sale data to avoid discrepancies with DVAT/CST returns. Filing only Annexure 2B without Annexure 2A and statutory returns is perceived as potential fraud and may lead to criminal prosecution; dealers were advised to complete outstanding filings within a short time window.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory online filing of Annexure 2A and 2B: inaccurate or incomplete filings may prompt default assessment and criminal action.
Mandatory online filing of Annexure 2A and 2B is required for monthly and quarterly dealers; a Mismatch Report comparing purchasing and selling submissions displays apparent tax and penalty implications and has been used to initiate default assessments. Dealers must ensure accurate TIN entry and complete purchase and sale data to avoid discrepancies with DVAT/CST returns. Filing only Annexure 2B without Annexure 2A and statutory returns is perceived as potential fraud and may lead to criminal prosecution; dealers were advised to complete outstanding filings within a short time window.
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