Notification No.:
464-74
Date: 1/04/2013
In continuation of Notification No.F.7 (433)/Policy-Ii/VAT/2012/1429-38
dated 21.03.2013 regarding submission of information in Form T-2, vide which it
was directed that the details of Invoice and Good Receipt Note in respect of
all goods purchased/received as stock transfer from outside Delhi, shall be
submitted by the dealers online, using their login id and password, before the
goods physically enter the boundary of Delhi, in the revised Form T-2.
Now it is hereby further directed that if the
vehicle number is not available in advance, Form T-2 would need to be filed
without vehicle number and the vehicle number would need to be updated within
24 hours of receipt of the goods by the Delhi dealer.
However, in cases where the complete
information in Form T-2 is not filed online before the goods enter Delhi, the
Delhi dealer shall not dispose of/sell/dispatch such goods till the vehicle
number in Form T-2 is updated online.
Regards
CA. Mona Singhal
Partner
Arpit Gupta & Associates
Chartered Accountants
701, Nirmal Tower,
26, Barakhamba Road,
Connaught Place, Delhi-110001
Mobile:- +91-9873082769
Website: www.caaga.co.in
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