DVAT - Submission of information in Form T2 and effective date of implementation

(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