CA Pratik Anand

The problems with mismatch in annexures 2A and 2B are very common with respect to filing of vat returns under the Delhi VAT Act.

A small typographical mistake in entering the TIN gives rise to demands due to mismatch in annexures 2A and 2B of the selling as well as the purchasing dealers.

The time-limit for revising the returns under the DVAT Act for the financial year 2012-13 was 31st March’2014 after the amendment in the DVAT Act in 2012 wherein the period prescribed for revising the return under DVAT Act was within financial year following the financial year of tax period to which the original return relates.

Many dealers and professionals and dealers were not aware of this fact and hence did not file revise returns for the FY 2012-13 till 31st March’2014.

The only remedy left was to file objections against the orders of default assessments due to mismatch in annexures 2A and 2B and the consequential assessments of penalties due to mismatch.

The time-limit to file objection under the DVAT Act against orders of assessments is within two months of the date of service of the order of assessment. Since, the dealers were not aware of the limitation period for filing the revise returns; they did not file the objections against default assessments of Tax, interest and penalties by the DVAT Department.

Dealers not being able to revise the returns for the tax period FY 2012-13 has given rise to unnecessary and unwanted demands due to mismatch in annexures 2A and 2B wherein all the due tax has been paid but still demands are standing against the dealers due to typographical errors such as incorrect quoting of TIN or bills being shown in the tax period subsequent to the period to which it pertains by the selling dealers.

Now, the DVAT Department providing remedy to such dealers has again opened the option for revising annexures 2A and 2B for the FY 2012-13 for a short period of time.

The necessary option for revising annexures 2A and 2B for FY 2012-13 is available in the respective dealer logins on the DVAT by the name’ Revise Annexure 2A & 2B (FY 2012-13)’ under the TAB Annexure.

The dealers who have not revised their annexure 2A and 2B for the FY 2012-13 and still have outstanding demands due to mismatch in these annexures can revise any mistakes in the annexures within the next few days.

Hope you find the above information relevant and useful in your daily practice.

(The author is a CA in practice at Delhi and can be contacted at: E-mail:, Mobile: +91-9953199493)

Author Bio

Qualification: CA in Practice
Company: Pratik & Associates
Location: New Delhi, New Delhi, IN
Member Since: 10 Jun 2017 | Total Posts: 54
Pratik Anand is the founder of, an online startup for business registrations, annual business compliance services, Tax filings, book keeping, legal consultancy etc. He is a Chartered accountant by profession and has special flair and expertise in the area of direct Taxation. H View Full Profile

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  1. Sachin says:

    Dear sir, 2015-16 ke, c form download Karne ke baad 31 March 2017 mae 15-16 ki dvat return 2A&2B revise ho sakti hai , kiya hum aisa kar sakte Hai , please help reply me please 10000 ki penalti (with tax) lag sakti Hai agar mismatch sahi nahi huaa to

  2. Virendra Padalia says:

    I Refund claim in 31.03.2015 but not received but my tax due on 1st quater of 2016-17, i can revised 31.03.2015 return, hence i carried forward to tax in next period . i can revised 31.03.2015 return

  3. m kumar says:

    we have purchases interstate against c form but inter in none c form for april & may 2012,at the time of generation c form have a problem to not catch the said amount for the month of april & may 2012.please help

    m kumar

  4. B.M.GUPTA says:

    sir due to mistake i have enter wrong tin no of purchaser in 2 B FORM so he get penalty order for 1st qter of 2012 now he inform me on 09/01/2015 sir i want to know that how it can rectify pl suggest me

  5. Sachin Grag says:

    I agree with Mr. Mohd Adil, You can revise only central annexure & return. and the gross amount should be match with return & corresponding annexure. Pls confirm

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October 2020