(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONA CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE & TAXES
VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI -110 002
No.F.7(433)/Policy-II/VAT/2012/458-469 Dated: 17/07/2013
In partial modification of Notification No.F.7(433)/Policy-II/VAT/2012/180-190 dated 17/05/2013 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) ofsection 70 of Delhi Value Added Tax Act,.2004, hereby direct that if the Goods ReceiptNumber (GR) is not available in advance, Form T-2 would need to be filed without Goods Receipt Number. However, the GR Number would need to be updated within 24 hours of receipt of the goods by the Delhi dealer. In such cases the Delhi dealer shall not dispose of/sell/dispatch such goods till the GR number in Form T-2 is updated online.
The other contents of the Notification No. 7(433)/Policy-II/VAT/2012/180-190 dated 17/05/2013 shall remain the same.
This notification shall come into force with immediate effect.
Commissioner, Value Added Tax