ONLINE DETAILS OF
INVOICE & GR (T-2 FORM) IN RESPECT OF GOODS PROCURED FROM OUTSIDE DELHI.
No.F.7(433)/Policy-II/VAT/2012/1332-1342
Dated:28-02-2014
The details of Invoice and Goods Receipt (GR) Note in respect of
all goods purchased or received as stock transfer or received on consignment
agreement from outside Delhi shall be submitted online by dealers, using their
login id and password, before the goods physically enter the boundary of Delhi.
The details shall be submitted by all dealers, except dealers exclusively dealing
in Tax Free Goods, having GTO > Rs. 1 crore in 2012-13 or on any date in the
current financial year on which the dealer attained/attains the lower limit of
GTO of Rs. 1 crore. For furnishing online details, the Form T-2 annexed with
this Notification shall be filled for each vehicle entering Delhi and
by each dealer whose goods are carried in that vehicle.
Further, the T-2 details can be alternatively submitted in a
summary manner through a web based mobile application/ SMS and requisite
details in Form T-2 submitted online subsequently but within 24 hours of entry
of goods in Delhi. The format shall be as under:
DVAT<space>T2<space>Vehicle
No.<space>Amount<space>VAT Rate applicable in Delhi
I further direct:
(i) that if the GR Number
is not available in advance, the Form T-2 could be filed without it and the
same be updated within 24 hours of receipt of the goods by the Delhi based
purchasing dealer.
(ii) that the T-2 form details, including GR No., would need to be
completed within 24 hours of receipt of the goods by the Delhi purchasing
dealer and that the Delhi dealer shall not dispose of/sell/dispatch such goods
till the entire T-2 details are submitted online.
(iii) that in case the goods are being imported from the National
Capital Region (NCR), as defined in NCR Planning Board Act of 1985, in goods
vehicle owned by the supplier and where it is practically not possible to carry
the GR No., then Form DVAT-32 would need to be filled and carried with the
vehicle.
(iv) that the transporter is required to carry a copy of the
receipt generated on furnishing of T-2 details online or carry with him the
unique ID generated and received through SMS on submitting the details via the
mobile.
(v) that in case of new vehicles, without registration number,
driven by a driver, entering Delhi for sale for the first time, Engine No. and
Chassis No. of such vehicle should be mentioned in place of Vehicle number in
Form T-2. For submitting details via SMS, the Vehicle No. shall be NV01 (for
cars), NV02 (for trucks), NV03 (for buses) and NV04 (for other vehicles).
Explanation 1: Once a dealer r becomes liable to
file Form T-2, his liability to file Form T-2 will remain in force even if his
GTO goes down below the threshold limit of Rs. 1 Crore in any subsequent year.
Explanation 2: In case of furnishing of the
details in summary mode via mobile each dealer shall make distinct submission/
message for each tax rate and for each vehicle. This may entail more than one
submission in case of one invoice.
This Notification shall come into force with effect from the 15th March,
2014 (the portal would be open for trial run by dealers from 7th March 2014)
and issues in supersession of all previous notifications on this subject.
Regards
CA. Mona Singhal
Partner
Arpit Gupta & Associates
Chartered Accountants
701, Nirmal Tower,
26, Barakhamba Road,
Connaught Place, Delhi-110001
Mobile:- 8130711885
Blog: www.arpitguptaassociate.blogspot.in
