Skip to main content

DVAT – Form T 2 form when to fill, what to do?

DVAT – Form T 2 form when to fill, what to do?

The Trade and Taxes Department Delhi has issued a notification dtd. 17/05/2013 clarifying the requirements with regard to Form - T2 applicable to Purchasers/ Importers/ Dealers who are receiving goods from outside Delhi.

Applicable to Whom
  • Dealers having GTO
  • more than or equal to
  • Rs. 10 crores in the FY 2011-12.

Exemption
  • Dealers dealing exclusively in Tax Free Goods need not file T2.

What if the turnover was not 10 crore in 2011-12 but exceeds limit in any subsequent year?
  • T-2 shall become applicable from such subsequent year in which T/o exceeds Threshold limit.

What if Turnover is 10 crores or more in one FY for example 2011-12
And then in subsequent FYs T/o is below 10 Crores what is the liability regarding T-2?
  • Once the dealer becomes liable he shall have to file T-2 for all times to come.
  • Even if T/o in subsequent FY is below 10 Crores. (Explanation to notification)

What to file in Form T-2
  • Details of invoices and G R No.,
  • Details of Goods which are required to enter the state of Delhi for any reason i.e Purchase, stock transfer, consignment, branch transfer.

When to file form T-2
  • The form is to be filed online by the purchaser/ receiver of goods
  • before the goods enter the boundary of Delhi.

What if I don’t have the Vehicle number right now?
  • Fill form w/o vehicle number
  • Then revise within 48 hours of the goods entering Delhi and provide vehicle number.
  • But till that time you can’t
  • Dispose off/Sell/Dispatch these goods.

In case the goods are imported from NCR
and  Goods vehicle is owned by supplier
  • Where in such case carrying a GR is not possible
  • Fill Form DVAT-32 and carry a copy of the same with the vehicle.
  • AND In such a case the vehicle number should be reported in Form T-2 before the goods enter Delhi
  • and option to report within 48 hours is not available.

Requirements for the Transporter
  • The transporter is required to obtain a hard copy of the Form -T2
  • with or without the vehicle number and carry it in the vehicle with the goods.
  • Where the vehicle number is reported in the next 48 hours the transporter is required to take the copy of the revised Form -T2 and retain it.



COPY OF THE NOTIFICATION IS AS UNDER




Comments

Popular posts from this blog

Penalty imposed by GST Dept. for not displaying board outside business premises

Installing & Maintaining Surveillance system to be treated as composite supply of works contract under GST

Allied Digital Services Ltd. In re - [2019] 103 taxmann.com 123 (AAR - MAHARASHTRA)

    The dealer has entered into agreement with Government of Maharashtra to set-up comprehensive CCTV based surveillance system on 28.10.2013 for development, implementation and maintenance of the system for the city of Pune and Pimpri-Chinchwad. 
The issues before authority are –whether there is a liability to pay GST on the amount received post- GST for supply of services as per contract executed prior to GST implementation and if the amount is held to be taxable, then at what rate tax should be paid?   
To answer both the questions it is necessary to determine the nature of activity carried out by the applicant. 
The liability of the contractor-applicant does not end with supply of goods but it extends to the successful testing, commissioning and maintenance of the system. 
The set-up of a comprehensive CCTV based city surveillance system for the city does result into installation/commissioning of immova…