Mandatory pre-entry Form T-2 submission required for incoming stock transfers; goods cannot be sold until vehicle details are updated. Dealers must submit invoice and goods receipt details online using Form T-2 before goods enter Delhi; if vehicle number is unavailable, file Form T-2 and update the vehicle number within 24 hours, and do not dispose of goods until the update is completed. Transporters must carry a hard copy of Form T-2; DVAT-32 may be used for certain NCR consignments, and engine number may substitute for vehicle number for new unregistered vehicles. Liability to file arises on meeting the turnover threshold and continues thereafter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory pre-entry Form T-2 submission required for incoming stock transfers; goods cannot be sold until vehicle details are updated.
Dealers must submit invoice and goods receipt details online using Form T-2 before goods enter Delhi; if vehicle number is unavailable, file Form T-2 and update the vehicle number within 24 hours, and do not dispose of goods until the update is completed. Transporters must carry a hard copy of Form T-2; DVAT-32 may be used for certain NCR consignments, and engine number may substitute for vehicle number for new unregistered vehicles. Liability to file arises on meeting the turnover threshold and continues thereafter.
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