| Notification Detail :
In exercise of the powers conferred under sub-section (1) read with sub-section (3) of section 70 of the Delhi VAT Act, 2004, I, Prashant Goyal, hereby direct that the details of Invoice and Goods Receipt (GR) Note in respect of all goods purchased or received as stock transfer or received on consignment agreement from outside Delhi shall be submitted online by dealers, using their login id and password, before the goods physically enter the boundary of Delhi. The details shall be submitted by all dealers, except dealers exclusively dealing in Tax Free Goods, having GTO > ₹ 1 crore in 2012-13 or on any date in the current financial year on which the dealer attained/attains the lower limit of GTO of ₹ 1 crore. For furnishing online details, the Form T-2 annexed with this Notification shall be filled for each vehicle entering Delhi and by each dealer whose goods are carried in that vehicle.
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