Circular No. 6 of
2012-13
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Newly amended form DVAT 16 and DVAT 17
shall be applicable from IInd qtr of 2013-14.
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Update
on T2
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For copy of notification click here
NOTIFICATION No.F.7(433)/Policy-II/VAT/2012/458-469 Dated: 17/07/2013 |
· In case if the Goods Receipt Number
(GR)
· is not available in advance,
· Form T-2 would need to be filed
· without Goods Receipt Number.
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· However, the GR Number would need
to be updated
· within 24 hours of
· receipt of the goods by the Delhi
dealer.
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· In such cases the Delhi dealer
shall not
· dispose of/sell/dispatch such goods
· till the GR number in Form T-2 is
updated online.
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Supreme Court has pronounced its judgment in the matter of Mohit Minerals (Ocean Freight matter). While upholding the judgment of Gujarat High Court, the Supreme Court has held that recommendations of GST Council are only recommendatory and not binding on Union and State. To summarise the Hon'ble Apex Court has ruled that GST is not leviable on ocean freight. CA Yashu Goel
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