This mismatch covers only those cases where the seller has reported less amount of sale (in his Annexure B Part II) compared to purchase amount shown by purchaser (in his Annexure B Part I) and the difference of tax involved is more than Rs. 5000.00 in the entire accounting year. This report is drawn from the Seller's point only. this includes all cases including those where the seller has filed blank Annexure B Part II or has not filed any return or has not included one or more sale in Annexure B Part II.


Point to be noted :-
To reconcile the missmatch if you detect that any sale has not been incorporated in your submitted return(s), you should pay the due tax before submitting the missmatch reconciliation satement and show the additional tax paid in the column meant for that. Such tax should not be adjusted against any excess ITC that has already been carried forward to the next year.
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