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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.

  • 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.



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