FAQs related to Form T-2
Sr No. Question Answers
A. ADVANTAGE
1. What is the advantage of T-2 form? T-2 form will be advantageous in
two ways:
Will reduce the need for
checking of vehicles at border.
This will save lot of harassment
for transporters and dealers.
Will help honest dealers in a
way that they will not face
unfair competition from dealers
who sell goods in Delhi by
evading tax.
Statistics generated will help in
proper tax planning.
B. OTHER MODES OF TRANSPORT & TRANS-SHIPMENT ETC.
2. How the Oil Companies dealing in The T-2 format has been modified
petroleum products can comply with the T- to indicate the mode of transport
2 requirement? and one of these modes would be
transportation through pipelines.
Movement of Natural Gas is a continuous The dealers may provide
process starting from receipt of gas in information in accordance with the
pipeline network system till delivery of gas billing cycle used by them to
to customers who draws gas according to prepare their accounts.
Gas availability and plant requirement. Gas
is transmitted through underground
pipeline. Boundary of state of Delhi cannot
be demarcated in the underground pipeline
network. Other Petroleum products too
move in Delhi/NCR by pipelines apart
from tank wagons.
3. If purchases/stock transfers are made from In case of trans-shipment, vehicle
all other states, vehicle picking the material number of only the vehicle that
from various branches/vendors in different finally enters Delhi is required. In
States may change at different locations case of time shortage reliance can
before reaching Delhi. It is not possible in be made initially on a SMS.
such case to have exact information about
the vehicle number entering into Delhi.
4. Not clear whether the transporter would be VAT Department should be
allowed to bring the goods at his godown informed about the inward
or would not be allowed to enter Delhi consignments before the entry of
unless he obtains the permission of the goods into Delhi. The dealers/
department for all consignments in his transporters are subsequently free to
truck. move the goods to godown or shop
as per their requirement.
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Sr No. Question Answers
5. The current format of T-2 declaration is
designed to capture details with regard to
transport by road only. However, goods
may also be received through railways/air Some modifications have been
cargo/inland courier. Whether and how the made in the existing format of T-2
details of such consignments are required form to address such problems.
to be captured?
Option to indicate mode of transport
Form T-2 does not seem compatible for i.e. by road / railways / air / courier /
Import details; pipeline / internet have been
a) In the field of supplier details how to provided in the form. Vehicle no.
fill STATE as materials have been would be mandatory only in case of
imported from outside India. road transport. GR / RR / Courier
b) In the field of Transporter details, receipt / Airway bill no. would be
whether dispatch details from outside mandatory for transport by road /
India (By Air/By ship) to be uploaded railways / air / Courier in
or dispatch details of local transporter accordance with Form 7 & 8 of
from Sea Port or Airport to be Carriage by Road Rules, 2011.
uploaded,
c) How to upload the details if materials
directly come to Delhi from outside India
by Air.
6. In case of transport by rail, T-2 requires the The T-2 form is required in respect
mention of RR no. whereas after receipt of of movement of goods into Delhi
goods at rail-head, goods need to be moved (RR No. would suffice here) and not
to warehouse etc. in numerous trucks. for the movement of goods within
There needs to be a clarification on the Delhi.
modus operandi to be followed for
movement of such goods from rail-heads to
its destination.
7. How to upload the details if quantity of one Multiple T-2 forms can be
invoice is dispatched in multiple vehicles submitted in case of same invoice
or multiple invoices in a single vehicle? being covered by various vehicles
and vice versa. In other words, one
T-2 form has to be filed for each
vehicle.
8. Can goods from NCR move without GR? Goods carrier has to move with
valid GR prescribed under DVAT
and Carriage of Goods by Road Act.
.
C CLARIFICATION ON DATA SUBMISSION
9. In case the invoices contain basic rates per The dealer may either give item
unit for each item and the Central Excise wise details indicating amount for
Duty and CST is applied on gross sale each rate of tax or he may give
value as per basic sale rate, item wise rate commodity-wise details and total
inclusive of central excise and CST for amount of that tax rate.
each item has to be recalculated in order to Option to inform either unit wise
match the value of invoice in the portal. rate or total value of each
Large number of invoices each containing commodity is available.
large number of items will make it an
uphill task to submit the online information It means that if four kind of watches
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Sr No. Question Answers
in T-2. of different brands/prices have been
purchased, then entry of all watches
# Whether Item wise (model wise) details can be made in one row and instead
to be uploaded or commodity wise? of quoting unit price of each brand,
# Where there are a no. of small line items total value will be sufficient.
for Spare Parts models, whether Total Software has been suitably modified
Quantity, Total Amount and Average Rate for the purpose.
can be uploaded?
10. Purchases from nearby places reach within Facility to populate the data
an hour or two of invoicing, and sometimes regarding invoice and commodity
at night. That does not leave the dealers details in draft mode and then
with sufficient time for online submission saving the same is available.
and more so when the data to be submitted Vehicle no. can be inserted just
is bulky. before submission.
# Whether correction of information after However, as an alternative, in such
submission is possible or whether the Form cases, brief information can be sent
can be cancelled after submission? through SMS from the registered
mobile number for a TIN. Basic
information viz. rate of tax of the
commodity, total value and vehicle
no. will need to be submitted
through SMS. One SMS has to be
filed for one rate of tax.
However, such dealers will have to
file online information in Form T-2
within 24 hours of goods entering
Delhi. This information will be
used to validate the SMS sent.
11. Details in Form T-2 are required to be Dealers will have an option to
filled in by the dealer, before entry of submit another T-2 or amend it in
goods in Delhi, on the basis of information such cases. However, all the
provided by the supplier of goods. At the instances cited for requirement of
time of actual receipt of goods, Dealer may modification or cancellation of T-2
find certain mis-matches which may occur Form would need to be explainable
due to various reasons. In such cases how with the help of relevant documents
the details can be corrected and amended in and accounts of the dealer.
the system? Similarly, it may be required to
cancel the T-2 completely. In such cases,
what would be the process?
12. In some cases goods brought in Delhi areForm T-2 is to be filed for inward
movement of goods and not for
rejected and returned to the supplier for
which no C Form will be issued. In such outward movement. Any sales
returned /coming back into Delhi
case how the data in T-2 will be reconciled
with C Form requirement. have to be reported in T-2. If
required supporting documents
could be produced in support.
13. Which value of Import is to be updated, Details including all duties are to be
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Sr No. Question Answers
including Import Duty or without Duty? provided. The information should
be akin to DVAT-30.
14. At what time the data is to be furnished in Dealers may fill T-2 any time but
Form T-2? Whether at the time goods would need to ensure that it is
moved from other States or when goods are submitted before the vehicle/ goods
on border or when the goods are received enter Delhi.
in the godown.
15. If registered office address is mentioned inT-2 intends to capture the details of
T-2 and the material is to be received at goods moving into Delhi. If goods
warehouse, no provision for mention of are accounted for by Delhi dealer
separate address. then at whichever premises these
goods are received, it can be taken
care of them in his books of
accounts.
16. The value of goods is computed There is a provision for entering the
automatically by the system. In most cases, total value of a commodity taxable
the amount does not match with the total at one rate of tax.
invoice amount as required to be
mentioned at the top of Form T-2, on
account of rounding off etc.
D APPLICABLITY OF FORM T-2
17. Various goods may enter Delhi for which Every registered dealer is required
Form F/C/H may not be required (e.g. to submit the T-2 Form irrespective
products which are exempt from VAT in of the taxability of goods. These
the state of dispatch). Whether declaration details are required for a proper and
in T-2 is required for all goods irrespective effective tax planning and analysis
of the fact that Form F/C/H are not with respect to business and
required, or only for those goods for which economic trends. Such exercise is
said Forms have to be issued from Delhi? instrumental in knowing and
curbing the malpractices prevalent
in the trade. Moreover, the tax rates
and exemptions are not uniform and
universal in all States.
However, as concession, the
Department will not insist for T-2
for items exempt from tax in Delhi
provided the information is
furnished through a SMS.
18. In certain cases, some goods may be Every registered dealer is required
received physically, which do not form part to file T-2 Form irrespective of the
of stock of dealers e.g. stationary, usage of goods. Giving exemptions
promotional materials, items received from will deprive the Department of
vendor as free replacement against crucial data required for research
defective goods etc. Whether T-2 is and planning purposes, which may
required in such cases? If required, then help in framing suitable policies.
what should be value to be used for Also exemptions may abet evasion
purpose of T-2? and defeat the purpose.
Still as concession, the details will
not be required to be submitted
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Sr No. Question Answers
through T-2 form when the value of
goods is less than or equal to Rs.
25,000. In such cases only a SMS
would suffice.
19. Whether the new rule is applicable to the Form T-2 is applicable for goods
materials imported for, say a factory purchased by Delhi's registered
situated in U.P. but parked at Delhi Air dealers. For dealers of other states, a
Port for meantime? transit form will required to be filed.
Details would be separately
intimated.
20. How to deal with the situation when dealer Requirement for submission of T-2
who is not registered with the department is for registered dealers. The matter
and is dealing in tax free goods say for for un-registered is being
example in books but purchasing CDs for considered separately.
promotional purposes from other States.
Does the transporter require to carry a Goods brought for self-consumption
certificate that the imported goods are for are likely to cost less than Rs.
self use. 25,000 and hence will be exempt
from filing T-2 Form.
21. Whether farmers will also be required to Information in Form T-2 has to be
file form T-2? provided by dealers only if goods
are costing > Rs 25,000.
E OTHER CLARIFICATIONS
22. In some case the supplier or the buyer does A desktop computer is relatively
not have facility of internet. cheap and the seller/ buyer can also
rely on their accountant to file the
information on-line. In urgency,
reliance can always be placed on
SMS.
23. It is practically not viable for the dealers to Buyer has to obtain information
intimate the department in advance exact from the seller about his purchases
amount of the goods being brought into only before entry of goods into
Delhi. All possibilities of goods reaching Delhi. Can a seller wish away the
Delhi and the desired information required requirements of a consumer?
for filing T-2 not available with the buying
dealer.
24. If the selling person is to fill in the The Department will allow multiple
particulars of T-2, then dealer of Delhi Ids to be created by dealers. Dealers
needs to share his user-Id and password can create such Ids and provide
with the seller. Password being a secret them to their suppliers, who can
code, sharing it with others will defeat the upload the details in T-2 form at
secrecy. their end, on behalf of the buyer.
The multiple Ids may be distinct
from their standard Id normally
used for filing of returns and paying
tax, and thus the confidentiality
would in no way be compromised.
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Sr No. Question Answers
Dealers will be able to create and
close such Ids, in any number, by
themselves.
The dealer shall, however, be
responsible for any misuse of such
IDs. In case of purchase made on
Form E-I/E-II, the dealer who
finally brings the goods in Delhi,
shall be liable to file Form T-2.
25. In various cases CST purchase are made Delhi buyers may seek details from
where term of sales is FOR and supplier is the supplier through phone or SMS.
not providing details of transporter, vehicle If buyer insists, supplier has to
number etc. In such cases how to enter said make the information available.
details in Form, T-2?
26. In past, on number of occasions we have
experienced that Department's website is
not accessible due to various technical The department will ensure that the
reasons like site under maintenance or web site works without technical
connectivity issue. What would be failure. We are upgrading our
alternative in such cases especially when hardware and would build in
goods are coming from nearby states such enough redundancy to cover
as UP, Haryana where transit time is very occasional failure.
small?
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Form T-2
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SMS format for T-2
DVATT2HR38C8911488678012.5
Instructions
i) Write DVAT followed by space.
ii) Write T2 followed by space.
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iii) Write vehicle number without any separator etc. in between
and followed by space.
iv) Write value of goods tax rate wise in Rupees rounded to the
nearest Rupee followed by space.
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v) Write Rate of Tax on the commodity under DVAT Act
(0,1,5,12.5,20).
vi) Send to designated Mobile Number of Trade & Tax
Department.
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Vii ) You will receive an SMS confirming the successful
submission of information.
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