FAQ's on Form DVAT T-2

What is Form T-2?

To minimize physical interaction between dealers and VAT Officials and for efficient administration of the Act, it is considered necessary that the details of invoices and goods receipt note in respect of goods purchased or received as stock transfer from outside Delhi be sought from the dealers of Delhi online. Form T-2 prescribed/notified by the Commissioner, Value Added Tax, Department of Trade and Taxes, requires the dealers to furnish details of invoices and goods receipt note in respect of goods purchased or received as stock transfer from outside Delhi. This form has to be submitted online.

VAT Department would preferably need to be informed about the inward consignments before goods enter Delhi. 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 may not dispose of/sell/dispatch such goods till the Vehicle Number in Form T-2 is updated online. 

The Transporter is required to obtain a hard copy of Form T-2 and carry it with the goods, if the dealer files the complete information in advance. If 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 the Form T-2 also and retain it. If a dealer claims that he is exempted from filing information in form T-2, Transporter would obtain a quarterly declaration from such dealers clearly mentioning their TIN in Delhi and a self-certificate that they are exempted from filing of information in form T-2.

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