(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, PrashantGoyal,
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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