Form T-2 submission requires online invoice and goods receipt details before goods enter Delhi; update vehicle number within 24 hours. Dealers receiving goods from outside Delhi must submit invoice and Goods Receipt Note details online in the revised Form T-2 before the goods physically enter Delhi; phased implementation applies with larger dealers effective 01.04.2013. If vehicle number is unavailable, Form T-2 may be filed without it but the vehicle number must be updated online within 24 hours of receipt; goods lacking complete online Form T-2 information must not be disposed, sold or dispatched until the vehicle number is updated.