HIGHLIGHTS ON T2 NOTIFICATION DATE 28-02-2014 APPLICABLE FROM 15-03-2014.

S.No.Gists of the NotificationApplicability of Notification

1.Date of Notification28-02-2014

2.Date of Applicability15-03-2014

3.Trial Run Date07-03-2014

4.Eligible DealersWhose GTO 1 crore in 2012-13 or any date in the current financial year.

5.Exempted from submission T-21. Dealers exclusively dealing in Tax Free Goods. 2. Dealers whose GTO < Rs.1 crore in 2012-13 or in the year 2013-14

6.Continuity of Filing T-2Liability to file T-2 will continue even GTO goes down the threshold limit Rs.1 Crore

7.T-2 FurnishedOnline before Vehicle entering Delhi by each dealer whose goods are carried in that vehicle

8.T-2 without GR No.T-2 can be furnished without GR No. but the same be updated within 24 hours of receipt of the goods by the Dealer.

9.Dispose of/sell/dispatch goods without completion of T-2Till the entire T-2 details submitted online within 24 hours of receipt of goods, the purchasing dealer shall not dispose of/sell/dispatch goods

10.Mobile application/SMS for T2 The dealer may give SMS as DVATT2Vehicle No. AmountVAT rate applicable in Delhi.

11.Other condition if Mobile SMS availed for T-21. Separate SMS be sent for each tax rate and for each vehicle even goods covering in one invoice. 2. Form T2 submitted online within 24 hours of entry of goods in Delhi.

12.Goods imported from NCR, Goods supplied in goods vehicle owned by the supplier and practically not possible to carry the GR No.Form DVAT-32 need to be filled and carried with the vehicle.

13.T-2 for New Vehicles for sale in Delhi and driven by a driverEngine No. and Chasis No. be filled in T-2 in place of Vehicle No.Detail via SMS the vehicle no. be replaced by NV01 (for Cars), NV02 (for trucks), NV03 (for buses) and NV04 (for other vehicles)

14.Transporter Requirement1. Carry a copy of the receipt generated on furnishing of T-2 details online.2. Carry with unique ID generated and received through SMS.3. Carry with Form DVAT-32 when GR not available.

15.T2 without Vehicle NumberThere is no clarification if Vehicle Number is not filled in advance.

16.T2 Points to be considered and rectified in regard of Vehicle Number1. Generally Vehicle Nos. are not available with Purchasing Dealers.2. At the time of booking Transporter is also not able to give Vehicle No.3. Goods dispatched from one vehicle but reached at destination from other vehicle due to interchange of vehicles in transit.4. In SMS service vehicle number cannot be provided if goods are being transported through rail, air, courier and other than road transport.

17.Column Commodity Details in form T-2 says - Amount equal to the amount of purchase as recorded in DVAT-30 Total Amount ( excluding CST & Freight )In form DVAT-30 total amount including CST & Freightis filled. But T-2 says Total amount as recorded in DVAT-30 and at other place Total amount (excluding CST & Freight). It should be clarified and rectified accordingly.

18.VAT Rate Applicable in DelhiSMS required VAT rate applicable in Delhi but in Form T2 there is no such column which requires VAT rate applicable in Delhi.

I try my best to give information point wise of T2 notification and give observations about vehicle numbers, total amount as required in column of commodity details and VAT rate applicable in Delhi which need clarification and rectification accordingly.

The respected member is also requested to inform at mail if there is any mistake come in notice and other suggestion which requires to be considered.