Regular e return annexure cross match

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Amit Singh (Querist)

06 June 2015 Sir/Madam,
I have started uploading Regular Return Annexure from Aug. 2014. My question is I did't uploaded Return Annexure for Apr to July 14. I got 1 Customer's Statement for Cross match of VAT amount of Apr 14 in J1. I want to know what is the procedure for this and whether I have to submit only Annexures or VAT Reutrn also.

JUGAL PATEL

JUGAL PATEL (Expert)

06 June 2015 Are you talking about DVAT

Amit Singh

Amit Singh (Querist)

07 June 2015 No I am talking about MVAT

Amit Singh

Amit Singh (Querist)

10 June 2015 No one is able to answer this Query?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 July 2025 Got your query on regular VAT return annexure cross-match. Here’s a clear explanation and suggested procedure:

Situation:
You have started uploading Regular Return Annexure from August 2014.
You did not upload the annexure for April to July 2014.
You received a customer’s statement highlighting a mismatch for April 2014 (in J1).
You want to know:
What procedure to follow?
Do you have to submit only annexures or the full VAT return as well?
What is Regular Return Annexure (J1)?
Annexure J1 is a detailed sales purchase statement matching invoices with customers.
It is used by VAT authorities to cross-check transactions and detect discrepancies.
What to do if you missed uploading annexures for earlier months?
Upload missing Annexures ASAP
Even if the period has passed, it is important to upload the missing annexures for April to July 2014.
Check if your VAT portal allows uploading annexures for earlier periods (most portals do).
Upload the detailed invoice-wise annexure matching your customer’s statement.
Regarding VAT Returns for that period (Apr to July 2014)
If you have already filed the VAT returns for those months but missed annexures, uploading annexures will supplement your return data.
If VAT returns themselves are not filed for those months, you need to file the regular VAT returns for that period immediately (late filing may attract penalties).
Respond to the cross-match query
If the department sent a notice or query for mismatches, reply with correct annexures and explain any differences.
If there is an error on your side, issue necessary credit/debit notes and reconcile.
Maintain proper reconciliation going forward
Ensure timely uploading of both returns and annexures to avoid future mismatches.
Summary:
Issue Action
Missing annexures Upload annexures for Apr-Jul 2014 ASAP
VAT returns status File pending VAT returns for Apr-Jul 2014 if not filed
Cross-match mismatch Reconcile with customer, issue credit notes if needed, reply to department notices
Future compliance Upload annexures & returns timely

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