Regarding submission of information in T-2 and effective date of implementation - F.7(433)/Policy-II/VAT/2012/1170-81 - Delhi Value Added Tax

Contents

(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/2012/1170-81

Dated :31-01-2013

NOTIFICATION

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 Notification No.F.7(433)/Policy-II/VAT/2012/1079-1090 dated 03.01.2013 regarding submission of information in Form T-2, shall come into force as per the following schedule:-

Class of Dealers	Effective date from which submission of information in Form T-2
Dealers having GTO ≥ Rs.10 Crores and total liability of tax (VAT plus TDS deduction plus CST) ≥ Rs.50 Lakhs in the year 2011-12.	01.03.2013
Dealers whose GTO and tax liability (VAT plus TDS deduction plus CST) equals to Rs.10 Crores and Rs.50 Lakhs respectively, during the current year.	01.03.2013 or any future date on which the dealer attains the lower limit of GTO Rs.10 Crores and tax (VAT plus TDS deduction plus CST) Rs.50 Lakhs, whichever is earlier.
All other dealers	01.04.2013

(Prashant Goyal)

Commissioner, Value Added Tax

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

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)