https://www.taxtmi.com/circulars?id=11734 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. en-us Tue, 10 Jul 2012 00:00:00 +0530 Fri, 13 Jul 2012 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11734 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. Circulars VAT - Delhi Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11734