Q.1 What is Form T-2?
Ans. Form T-2 is an online form to be filed by all registered dealers who brings goods in Delhi from outside Delhi by Road, Rail, Air, Courier, Pipeline, Internet etc. before entry of the goods in Delhi VAT jurisdiction.
Q.2 Who is required to file T-2?
Ans. All the registered dealer of Delhi, who make interstate purchase
s or received goods as stock transfer or inward consignments from outside Delhi including import from outside India.
Q.3 What is the procedure of filing of Form T-2?
Ans. T-2 Form can be filed at the link “Goods Movement (T-2)” under “login” on website/portal www.dvat.gov.in.
Q.4 Whether the form T-2 can be filed through SMS?
Ans. Yes, The T-2 details can be filed in a summary manner through SMS from dealer’s registered mobile no. at mobile no 7738299899 in the format:
In case vehicle no. is available –
DVAT<space>T2<space>Invoice No.<space>Delhi VAT Rate <space>Invoice amount<space>Vehicle No. <space>Likely date of entry in Delhi
In case vehicle no. not is available –
DVAT<space>T2A<space>Invoice No.<space>Delhi VAT Rate<space>Invoice amount <space>Likely date of entry in Delhi
Further requisite details in form T-2 submitted online (as mentioned in Ans. 3) within 24 hours of entry of goods in Delhi.
Q.5 Can T-2 be filed online/SMS without knowing the vehicle no. in which goods are being transported?
Ans. Yes, T-2 can be filed without vehicle no., however the vehicle no. shall be provided by sending SMS on number 7738299899, before entry in Delhi, in the format:
DVAT<space>T2B<space>T2 ref. no.<space>Buyer TIN<space>Vehicle No. <space>Likely date of entry in Delhi
Q.6 Is there any provision for updating the information regarding change of vehicle in the half way or before entry in Delhi?
Ans. Yes, in case of change of vehicle half way, due to break down or any other reason, the palti vehicle no can be updated by sending SMS on number 7738299899, before entry in Delhi, in the format:
DVAT<space>T2C<space>T2 ref. no.<space>Old vehicle no.<space>Palti Vehicle No.<space> Likely date of entry in Delhi
Q.7 Can T-2 be filed through SMS by any mobile number?
Ans. No, T-2 can only be filed through SMS by registered mobile number of the dealer specially registered for T-2.
Q.8 How the dealer can register his mobile number for filing of T-2 through SMS?
Ans. Please see the T-2 User Manual on the website of the department www.dvat.gov.in for registration of mobile no.
Q.9 Whether the vehicle no./palti vehicle no. shall also be provided/updated from the registered mobile no. of the dealer?
Ans. No, vehicle no. and palti vehicle no. can be filed through SMS from any mobile no. in the format given in Ans 5 (for providing vehicle no. ) and 6 (for providing palti vehicle no.).
Q.10 A dealer of Delhi dealing in tax free/exempted goods (e.g. books) and not registered with the Department of Trade and Taxes but brings taxable goods (like CDs etc.) into Delhi. Is he required to submit Form T-2?
Ans. Only registered dealers of Delhi are required to submit Form T-2. However, for interstate trading all dealers are required to mandatorily register with the Department.
Q.11 What is the procedure to be followed by oil companies dealing in petroleum products for filing Form T-2? Movement of natural gas is a continuous process starting from receipt of gas in pipeline network till the delivery of goods to customer who draws gas according to gas availability and plant’s requirement. Gas is transmitted through underground pipeline. It is not possible to demarcate the boundary of State of Delhi in the underground pipeline network. Other petroleum products move in tank wagons also. Please clarify.
Ans. For movement by tank wagons, normal procedure of filing T-2 would apply. Further, Form T-2 has provision to record mode of transport and one of these modes would be transportation through pipelines. In case of supply through pipelines, the dealer may provide information in accordance with the billing cycle used by him to prepare his accounts.
Q.12 various transporters collect the material from various branches/vendors in different States. The goods are then brought to hub of the transporter. The transporter deploys another vehicle for different destination from the hub. In such cases it is not possible to have exact information about the vehicle number which brings goods into Delhi.
Ans. Number of the vehicle that finally brings goods in Delhi is required. The dealer should create a mechanism to get the vehicle number before the goods enter Delhi. The vehicle no. can be provided through SMS from any mobile no. as already mentioned in Ans. 5 (for providing vehicle no. ) and 6 (for providing palti vehicle no.).
Q.13 What is required from the transporters? Whether the transporter would be allowed to bring the goods at his godown or would not be allowed to enter Delhi unless he obtains the permission of the Department for all consignments in his truck?
Ans. Permission is not required by the Transporters to enter Delhi. However, The Transporter is required to carry a printout of T-2 receipt or SMS of T-2 reference/unique I.D. with him. If vehicle is intercepted then the transporter is required to furnish a copy of the T-2 to the intercepting team of the Trade & Taxes Department.
Q.14 where the goods are transported in Delhi by Rail/Air/Courier etc. Form T-2 requires mention of RR/Airways receipt/Courier No. etc. After the goods are received at the rail head / Air head etc, goods are moved to warehouses of dealers in numerous trucks. What modus operandi is to be followed for movement of goods to its destination?
Ans. Form T-2 is required only in respect of movement of goods into Delhi. RR/Airways receipt/Courier No. etc. would suffice here. There is no requirement of any information being uploaded for the movement of goods within Delhi.
Q.15 If goods of multiple invoices, multiple commodity and purchases from multiple sellers enter Delhi in a single vehicle, how many T-2 forms are required to be filed?
Ans. Only one T-2 form is required from buyer for multiple invoices, multiple commodity and purchases from multiple sellers being transported in a single vehicle.
Q.16 If goods of one invoice is dispatched in multiple vehicles, how many T-2 forms are required to be filed?
Ans. Separate T-2 form is required for each vehicle entering in Delhi.
Q.17 Can T-2 be filed without GR No./RR/Airways receipt/Courier No.?
Ans.. No, G.R./RR/Airways receipt/Courier No. are necessary to file in T-2 form. However in case the goods are being transported in own vehicle of the supplier/buyer then only vehicle no. is to be provided.
Q.18 Purchases from nearby places reach Delhi within an hour or two and very often due to entry restrictions at night. That does not leave the dealer with sufficient time to submit Form T-2 online?
Ans. The T-2 details can be filed in summary manner through SMS on 7738299899 and requisite details in form T-2 can be submitted within 24 hours of entry of goods in Delhi.
Q.19 What is the value of goods in cases of import of goods from outside the country? Is it including import duty or without duty?
Ans. Value of goods including import duties are to be provided.
Q.20 When should the data be furnished in Form T-2? Whether it should be furnished at the time goods move from other States or when goods are on borders of Delhi or when the goods are received in the godown?
Ans. The dealers are required to file Form T-2 any time before the vehicle/goods enter into Delhi.
Q.21 Are the dealers required to submit Form T-2 even in cases where inter-State purchases or Stock transfer is not to be supported by Form C/F/H since the goods are exempted from Tax in State of dispatch?
Ans. Yes. In all cases where goods are brought into Delhi, the dealer is required to submit T- 2 irrespective of taxability.
Q.22 Are the dealers required to submit T-2 where goods entering Delhi do not form part of stock of the dealer e.g. Stationery items for self consumption of the dealer, promotional materials purchased by dealers, items received from Vendor as free replacement against defective goods etc.
Ans. Every registered dealer is required to submit T-2 for all goods entering Delhi irrespective of the usage of goods.
Q.23 Whether submission of Form T-2 is required for goods imported by a dealer/ factory of U.P. but goods are custom cleared at Delhi i.e. import is via Delhi, since the goods would enter Delhi, move in Delhi and then go out of Delhi to an address mentioned in invoice of Foreign Seller.
Ans. Form T-2 is applicable for goods brought into Delhi by a dealer of Delhi.
Q.24 Whether farmers are required to submit Form T-2?
Ans. T-2 Form is to be submitted by registered dealers only. If the farmer is bringing goods for delivering it to dealer of Delhi, the said dealer will be required to submit Form T-2. If the farmer intends to sell the goods himself, he would become a dealer requiring registration under DVAT Act 2004.
Q.25 What is the position of submission of Form T-2 in cases where supplier or the buyer does not have a facility of internet?
Ans. Submission of Form T-2 is mandatory for all registered dealers. Further seller/buyer can use the service of their Accountant or even an internet cafe to submit the information online. The T-2 details can also be filed in summary manner through SMS on 7738299899 and requisite details in form T-2 can be submitted subsequently within 24 hours of entry of goods in Delhi.
Q.26 What will happen if the purchasing dealer does not have exact amount of the goods being brought into Delhi as the requisite information is not available with the buying dealer?
Ans. Buyer is required to obtain information from the seller about his purchase before the goods enter into Delhi. After receiving the information, he is required to follow the procedure. The submission of Form T-2 is mandatory.
Q.27 What is the position of Form T-2 where transactions are of the nature of E-1/E-2?
Ans. The dealer, whose goods finally enter into Delhi shall be liable to submit Form T-2.
Q 28. Whether form T2 can be filed in respect of goods which are being delivered on the basis of the Challan.
Ans. No. Form T2 cannot be filed on the basis of challan. The dealer has to mention the invoice number of goods purchased.