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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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....: 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 have been highlighted with regard to System based Asses....
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.... 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 Tax Bar Association has requested to stop online 2A-2B Mismatch Assessments of the Composition Dealers citing following r....
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....d 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 of the Act. No adverse action is called for against the composition dealer, who has made purchases from registered dealer on the basis of re....
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....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 "Purchase against Tax/Retail Invoice is visible" under same Head. 5. Therefore, keeping in view the above stated position of system and also keeping in....