Notification regarding submission of information in Form T-2. - F.7(433)/Policy-II/VAT/2012/180-190 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No. F.7(433)/Policy-II/VAT/2012/180-190

Dated:17.05.2013

NOTIFICATION

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 Form T-2, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section (1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, hereby direct 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 with this Notification shall be used.

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

I further direct that in case the goods are being imported from 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 Form DVAT-32 should be filled and carried with the vehicle. Further, in such cases the vehicle number would be required to be filled in the Form T-2 before the goods enter Delhi.

I further direct that the 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 the goods, the transporter would obtain a revised hard copy of Form T-2 also and retain it.

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

This notification shall come into force as per following schedule:-

Class of Dealers	Effective date
Dealers having GTO ≥ Rs.10 Crore in the year 2011-12 or any 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 other dealers	To be notified later on.

Explanation-1 – Once a dealer becomes liable to file Form T-2, his liability to file Form T-2 will remain inforce even if his GTO goes down below the threshold limit of Rs.10 Crore in any subsequent year.

Explanation-2 – Once Form T-2 is filled on line it could be saved and e-mailed to the supplier, who in turn could take a printout and send it with the transporter.

(Prashant Goyal)

Commissioner, Value Added Tax

No.F.7(433)/Policy-II/VAT/2012/180-190 Dated:17.05.2013

Copy forwarded for information and necessary action to:-

1. Principal Secretary (Finance), Finance Department, Government of NCT of Delhi, Delhi Sachivalaya, New Delhi.

2. Principal Secretary (GAD), Government of NCT of Delhi, Delhi Sachivalaya, New Delhi with one spare copy for publication in Delhi Gazette Part-IV (extraordinary) in today’s date.

3. Principal Secretary to the Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, New Delhi.

4. All Special / Addl. / Joint Commissioners, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

5. Addl. Commissioner (PR), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi to arrange to give wide publicity to this notification.

6. Programmer (EDP), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi to upload the notification on the web site of the Department.

7. Deputy Director (Policy), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

8. All VATOs / AVATOs, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi through their Zonal Incharge.

9. Registrar, VAT Appellate Tribunal Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

10. President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi.

11. Guard File.

(T.C. Sharma)

Value Added Tax Officer (Policy)

FORM T-2

Invoice Details: 

Invoice:

Date:

Total Invoice Amount:

 

Purchase Type:

Identity of Supplier:

TIN:

Name:

 

Address:

 

State:

 

City:

Commodity Details :-

Total of Commodity wise details should be equal to the amount of purchase as recorded in DVAT-30.

Name of Commodity	Quantity	Unit	Rate Per Unit	Value	Total Amount

 

Mode of Transport   O	Goods coming from NCR by Road      O	Goods coming from outside NCR by Road O
Through Courier O	By Train O	Through Pipeline O
By Air O	Through Internet O	Self driven Automobile O

Dispatch Details:-

Place of Dispatch of goods:
Place of Delivery of goods:

 Identity of Transporter:- 

Name:

 

Address:

 

State:

 

City:

 

Vehicle No.

(4 Digit)

 

GR/Airway/RR/Courier
Receipt
Date: