Threshold-based VAT information submission requires staged compliance dates for large dealers and a later start for other dealers. Directive requiring staged submission of Form T-2 under the Delhi VAT regime, establishing threshold-based reporting obligations with three compliance classes and corresponding effective dates: (1) dealers exceeding specified gross turnover and aggregate tax liability thresholds to commence submission from an earlier date; (2) dealers reaching those thresholds in the current year to begin submission from that date or upon first attaining the thresholds, whichever is earlier; and (3) all other dealers to commence on a later universal start date; administrative circulation for publication and IT upload accompanies the schedule.
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.
Threshold-based VAT information submission requires staged compliance dates for large dealers and a later start for other dealers.
Directive requiring staged submission of Form T-2 under the Delhi VAT regime, establishing threshold-based reporting obligations with three compliance classes and corresponding effective dates: (1) dealers exceeding specified gross turnover and aggregate tax liability thresholds to commence submission from an earlier date; (2) dealers reaching those thresholds in the current year to begin submission from that date or upon first attaining the thresholds, whichever is earlier; and (3) all other dealers to commence on a later universal start date; administrative circulation for publication and IT upload accompanies the schedule.
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