2a and 2b form

Annexure 2A is the Summary of DVAT-30 (Purchases); and ‡ Annexure 2B is the Summary of DVAT-31 (Sales). ‡

Entries would be made in the Annexures in a manner so as to provide information of sale and purchase – „ Party-wise, and „ Month-wise, and „ Rate wise. ‡

Separate rows shall be used for this purpose even for a single party to provide information accordingly.

‡ It would facilitate the Deptt to verify the input tax credit of the purchasing dealer with the output tax of the selling dealer ‡ It would also be used to issue various declaration forms (C/F/H/E-I, etc.) by the Department. ‡ Therefore, it needs 100% accuracy : both for the selling dealer and the purchasing dealer Æ To avoid mismatch and notices in future ‡ Also ensure that sales by the selling dealer and purchases by the purchasing dealers are entered in the same month to avoid mismatch.

Adjustments in the sales u/s 8 and purchases u/s 10, such as credit notes, goods returned, etc. Æ „ These adjustments would NOT be reflected in the Ann. 2A or 2B „ Adjustments in the output tax and input tax are made through Annexure of Return in DVAT-16; and 2A/2B do not seek information thereof „ Thus, 2A/2B would provide the details of primary transaction of purchase and sale (and not for the adjustments).