https://www.taxtmi.com/circulars?id=57527 Audit identified irregular and excess Input Tax Credit claims, including credits from unregistered or composition scheme suppliers, inflated purchases, and purchase sale mismatches. Assessing Authorities must examine Annexure 2A 2B mismatches for FY 2014 15, 2015 16 and onwards, use DVAT portal mismatch reports, and proceed to make assessments of tax, interest and penalty under the DVAT Act and Rules following due process while observing the statutory limitation period. Zonal Incharges must monitor and report progress. en-us Wed, 10 Oct 2018 00:00:00 +0530 Fri, 12 Oct 2018 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57527 Audit identified irregular and excess Input Tax Credit claims, including credits from unregistered or composition scheme suppliers, inflated purchases, and purchase sale mismatches. Assessing Authorities must examine Annexure 2A 2B mismatches for FY 2014 15, 2015 16 and onwards, use DVAT portal mismatch reports, and proceed to make assessments of tax, interest and penalty under the DVAT Act and Rules following due process while observing the statutory limitation period. Zonal Incharges must monitor and report progress. Circulars VAT - Delhi Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57527