TaxTMI 
TaxTMI 
System based Assessment of mismatch of Annexure 2A-2B in respect of Composition dealers covered under section 16 of DVAT Act 2004
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....ted: 10.07.2019 Circular No. 02 of 2018-19 Sub: System based Assessment of mismatch of Annexure 2A-2B in respect of Composition dealers covered under section 16 of DVAT Act 2004. 1. A representation dated 18.2.2019 has been received from Sales Tax Bar Association, Delhi wherein various difficulties being faced by the dealers opted for Composition scheme under Section 16 of DVAT Act 2004 h....
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.... Act. [(c)] not be allowed to claim credit under section 9, section 14 and section 15 of this Act. [(d)] not be entitled to issue tax invoice; [(e)] not be allowed to collect any amount by way of tax under this Act; and [(f)] continue to retain tax invoices and retail invoices for all of his purchases as required under section 48 of this Act. " 3. The Sales T....
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....atching of the purchases with sales on the basis of retail invoices is not visualized under the Act. (b)At times, selling registered dealer do not mention the TIN of the purchasing dealer, who has elected to pay taxes under the composition scheme or the selling dealer makes the sales on the basis of retail invoices. Even, in such cases, the matching is not visualized under the provisions ....
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....ce with the provisions of DVAT Act 2004 read with DVAT Rules 2005. It has been confirmed by the System Branch that at present no Mismatch reports with regard to Annexure 2A & 2B is available on the portal of the Department in the login of a Dealer covered under composition scheme. Further, it has also been informed that in the drop down of Annexure 2A with regard to composition dealers, the icon "....