Filling and filing of information in Annexure 2A and 2B.
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....efore filing their DVAT and CST returns with effect from Tax period August, 2011 onwards. Subsequently, online filing of Annexure 2A and 2B was made mandatory for quarterly return filing dealers, with effect from Tax period Third Quarter 2011-12 onwards. Thereafter, a "Mismatch Report", showing discrepancies between the data submitted by purchasing dealers and corresponding data submitted by the ....
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....ult, the number and quantum of mismatch transactions was substantially reduced. Since this was the first assessment based on 2A-2B data mismatch, and with a view to avoid inconvenience to dealers, cases where the last date for payment of additional tax and penalty was approaching, were reviewed suo-motu by the Assessing Authority concerned. Based on the analysis of the data relating to 2A and 2B ....
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