Regarding the status of the forms downloaded by the dealers

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....thout any manual intervention since the middle of year 2012. Central statutory forms/declarations are mainly required by the dealers for making inter-state purchases at concessional rate or for inward stock transfer. The details of such inward supplies are recorded by dealers in Annexure 2A filed along with return. The system is functioning smoothly as all facilities have been provided on the port....

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....r during the relevant tax period or showing negligible sale and there is a growing tendency of misuse of the facility by unscrupulous persons. 4. Therefore, to curb such practices, it has now been decided that the facility of auto-downloading of the forms shall not be available for a tax period in cases where the ratio of purchase and sales, including stock transfer and local transactions falls b....