Mandatory pre-entry reporting of interstate goods requires online T-2 filing to permit issuance of Central declaration forms. Registered dealers must file invoice and Goods Receipt Note details in Form T-2 online before goods enter Delhi for all interstate purchases, imports and stock transfers; Form T-2 data will be imported into the online facility for issuance of Central Declaration Forms C, F and H, and non submission will restrict the amount eligible for those forms and may invite adverse assessment and penalty.