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    <title>System based Assessment of mismatch of Annexure 2A-2B in respect of Composition dealers covered under section 16 of DVAT Act 2004</title>
    <link>https://www.taxtmi.com/circulars?id=61713</link>
    <description>Automated mismatch-driven assessments of Annexure 2A-2B for dealers under the Composition Scheme shall be discontinued because the portal does not present mismatch reports to composition dealers and purchases by such dealers are often evidenced by retail invoices or tax invoices lacking buyer identification. Pending assessments may be completed only after giving the dealer a proper opportunity to be heard and in accordance with law. Assessments already concluded on system mismatches should be reviewed under the statutory review mechanism to avoid hardship.</description>
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    <pubDate>Wed, 10 Jul 2019 00:00:00 +0530</pubDate>
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      <title>System based Assessment of mismatch of Annexure 2A-2B in respect of Composition dealers covered under section 16 of DVAT Act 2004</title>
      <link>https://www.taxtmi.com/circulars?id=61713</link>
      <description>Automated mismatch-driven assessments of Annexure 2A-2B for dealers under the Composition Scheme shall be discontinued because the portal does not present mismatch reports to composition dealers and purchases by such dealers are often evidenced by retail invoices or tax invoices lacking buyer identification. Pending assessments may be completed only after giving the dealer a proper opportunity to be heard and in accordance with law. Assessments already concluded on system mismatches should be reviewed under the statutory review mechanism to avoid hardship.</description>
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      <pubDate>Wed, 10 Jul 2019 00:00:00 +0530</pubDate>
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