Value Added Tax amendment mandates month-wise purchase and sale summaries appended to return, detailing input tax credit eligibility. Delhi amends DVAT rules by adding month-wise Annexures 2A and 2B to Form DVAT-16 to be filed with returns: Annexure 2A requires dealer and month-wise seller details and segregation of purchases by eligibility for input tax credit (including imports, inter-state transfers, exempt purchases, local purchases with tax rate, input tax paid, capital goods); Annexure 2B requires dealer and month-wise buyer details and classification of outward movements, segregation of inter-state and local sales, and columns for sale price, central sales tax, output tax and totals.
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Value Added Tax amendment mandates month-wise purchase and sale summaries appended to return, detailing input tax credit eligibility.
Delhi amends DVAT rules by adding month-wise Annexures 2A and 2B to Form DVAT-16 to be filed with returns: Annexure 2A requires dealer and month-wise seller details and segregation of purchases by eligibility for input tax credit (including imports, inter-state transfers, exempt purchases, local purchases with tax rate, input tax paid, capital goods); Annexure 2B requires dealer and month-wise buyer details and classification of outward movements, segregation of inter-state and local sales, and columns for sale price, central sales tax, output tax and totals.
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