Regarding submission of information in T-2 and effective date of implementation under Delhi VAT

(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) / PolicyII / 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 In charge.
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)