(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/2012/1464-74 Dated : 01.4.2013
NOTIFICATION
In continuation of Notification No..F.7(433)/Policy-II/VAT/2012/1429-38 dated 21.03.2013 regarding submission of information in Form T-2, vide which it was directed that the details of Invoice and Goods Receipt Note in respect of all goods purchased/received as stock transfer 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, in the revised Form T-2 annexed with the said 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, do hereby further direct that if the vehicle number is not available in advance, Form T-2 would need to be filed without vehicle number and the vehicle number would need to be updated within 24 hours of receipt of the goods by the Delhi dealer. However, in cases where the complete information in Form T-2 is not filed online before the goods enter Delhi, the Delhi dealer shall not dispose of/sell/dispatch such goods till the vehicle number in Form
T-2 is updated online.
(PrashantGoyal)
Commissioner, Value Added Tax
No.F.7(433)/Policy-II/VAT/2012/1464-74 Dated : 01.4.2013
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