DVAT : SUBMISSION OF FORM T-2

NOTIFICATION  NO. F.7(433)/POLICY-2 VAT/2012 180-190           

DATE: 17/05/02013

In supersession of notification NO.F.7(433)/POLICY-II/VAT/2012/1429-38 dated 21.03.2013 and notification NO.F.7(433)/POLICY-II/VAT/2012/1464-74 DATED 01.04.2013 regarding submission of information  in from T-2, it is directed that the details of Invoice and Goods Receipt Note in respect of all goods purchased/received as stock transfer on consignment agreement 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. For this purpose, the form T-2 annexed this notification shall be used.

It is directed that if the vehicle number is not available in advance, Form T-2 would need to be field without it and the detail would need to be updated within 24 hours of receipt of the goods by the Delhi dealer. In such of case, the dealer shall not dispose of sell dispatch such goods till the vehicle number is updated online and Form T-2 thereby completed.

In case the goods are being imported Form the National Capital Region, as defined in National Capital Region planning Board ACT of 1985,in goods vehicle owned by the supplier and where it is practically not possible to carry the G,R. then from DVAT-32 should be required to be filled in Form T-2 before the goods enter Delhi.

Transporter is required to obtain a hard copy of form T-2 with or without the vehicle number and carry it with the goods. In case, the dealer updates the information in form T-2 within 24 hours of receipt of goods. The transporter would obtain a revised hard copy of form T-2 also and retain it.

In case of new vehicles, without registration number, driven by a driver. Entering Delhi for sale the first time, Engine number of such vehicle should be mentioned in place of vehicle should be mentioned in place of Vehicle number in Form T-2.

This notification shall come in to force as per following schedule:-            

            

Class of Dealers	Effective date
Dealers having GTO> Rs.10 Crore in the year 2011-12 or future date on which the dealer attains the lower limit of GTO of Rs. 10 Crore, except the dealers exclusively dealing in Tax Free Goods.	17/05/2013
All others dealers	To be notified later on

Explanation 1: once a dealer become liable to file form T-2, his liability to file form T-2 will remain in force even if his GTO will goes down below the threshold limit of Rs. 10cr. in any subsequent year.

Explanation 2: Once T-2 form is filed on line it could be saved and e-mailed to the supplier who can take printout and send it with the transporter.

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