Introduction:

Department of Trade and Taxes, Government of National Capital Territory of Delhi has vide notification dated 10.09.2015 notified an online Form Deihi Sugam- 2 (in short DS2) for providing ‘information to the Department in respect of goods purchased or received as stock transfer or received on consignment agreement basis from outside Delhi by all the registered dealers of Delhi. This form will come into force with effect from 15th September 2015 by replacing the older version of form T-2. In this article an attempt has been made to explain the main features of form DS-2 and distinguish it from old form T-2 filed earlier in respect of entry of goods in physical boundary of Delhi.

Who is required to file form DS-2:

The newly notified form DS-2 is required to be filed by all the registered dealers of Delhi irrespective of their turnover in respect of goods purchased or received as stock transfer or received on consignment agreement basis from outside Delhi. Earlier the older version of form T-2 was applicable to Dealers, except dealers exclusively dealing in Tax Free Goods, having GTO > 1 crore. Now the exemption given earlier to small dealers having turnover up to 1 crore has been withdrawn and they are required to file form DS-2 unless any clarification is received from department.

Quick tour of Form DS-2:

The new form DS-2 contains 6 parts each of which shall be explained in short point to point and also comparison shall be drawn wherever possible. The first part contains the information related to type of purchase i.e. c form, h form , f form or import outside india. The information is more or less same as require in old form T-2. In 2nd part of the form information of supplier has been asked which is not a new or simplified feature of the form. The Third part of the form speaks about invoice detail i.e. invoice number and invoice date which were also given in the earlier form also. The important change which makes this form SUGAM is commodity or items details which has been reduced from 07 to 04 now the details related to quantity, unit and price per unit is not required to be filed.

In 5th portion of the form basic information related to transporters is required whereas in older form many other details like name of driver, his driving licenses no., mobile no. and complete address of transporter was required. In final part of the form mode of transport along with place of dispatch and likely date of entry of goods into Delhi is sought which is not substantially less than as required earlier in older version of form.

Other features of Form DS-2:

Like form T-2 form DS-2 can be submitted through SMS (mobile No.-7738299899) from registered mobile no. of the dealer and complete form need to be filed within 48 hours of entry of goods into Delhi ( earlier it was 24 hours). In case, vehicle number, in which goods are being carried, is not available at the time of summary submission through SMS or online filing of form Delhi Sugam-2 (DS-2), then the vehicle number shall be updated by sending SMS, through any mobile number including registered mobile number, on mobile Number 7738299899, before entry of the vehicle in Delhi. In case, the goods are being imported from outside Delhi in the goods vehicle owned by the supplier/buyer, it may not be possible to provide G.R. number. However, the dealer shall provide the vehicle number before entry of goods in Delhi by sending SMS on abovementioned number through registered number or any other number.

Concluding Remarks:

The intention of ruling Govt. seems very clear that revenue shall be generated to fulfill the promises made in elections. The free Wi-Fi, new buses and cctv cameras in desired numbers can be arranged only when there sufficient funds with the city. Delhi is not a manufacturing State instead it is a trading hub and goods received from other states is sometimes not shown by dealers in their VAT returns. The Purpose of the law can be achieved with limited resources only if the provisions are implemented in true spirit. Finally it is important to give disclaimer that this article has been written on the basis of notification and circular available as on date in public domain.

By Vinod Kaushik, ACA

Reach me at: cavinodkumar67@gmail.com, +91-9953236278

Disclaimer: Views expressed are strictly personal. The content of this document are solely for informational purpose. It doesn’t constitute professional advice or recommendation. The Author does not accept any liabilities for any loss or damage of any kind arising out of information in this article and for any actions taken in reliance thereon.

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64 responses to “Delhi Sugam-2 (DS-2) – A Step towards Simplification”

  1. dilip says:

    How to revise or cancile ds2 plz guide me

  2. DEEPAK says:

    I HAVE FILLED WRONG LIKELY DATE WHAT CAN I DO

  3. monu saini says:

    how to cancl the ds-2 form plz hlp me

  4. Rashmi says:

    Dear sir, I just need to confirm the DS2 form which is raised when we transfer goods from any state to delhi. is there any option to amend that form if wrongly raised. and is it s big issue if it is raised wrongly. for eg: amount wrongly by 0.. it increased to a great level with addition of 0. Plz I req you to guide me for best solution

  5. MANISH says:

    HOW TO SEE DS HISTORY WITHOUT REFRENCE NO

  6. MANISH says:

    HOW TO SEE DS2 HISTORY WITHOUTREFRENCE NO

  7. vimlesh Kumar says:

    dear team,
    how can revise ds2 and cancel..

  8. vimlesh Kumar says:

    how can revise and cancell ds2 form pls advise

  9. manish gupta says:

    how to cansel ds2 form

  10. SAURABH THAKUR says:

    Procedure to cancle ds2 form after it submission ?

  11. Dhananjay says:

    Can u help me towards cancellation of DS-2 form, i have wrongly Enter in Quantity and amount of ds-2 form of single invoice. how to i cancel the DS2 DS2 Form pls help me. –

  12. deepak kumar says:

    You can reprint ds2 from DS2 history after login DS2(Goods Movement)
    you have to fill DS2 Ref. No. or goods likely entered to delhi date.

  13. Deepak Kumar says:

    Guys please let me know, In case of Sales Return, It is mandatory to filled DS2 or not

  14. SHYAM says:

    Can I cancelled or modify ds2 form.

  15. All Gurnani says:

    Hello sir
    I have seen many questions on the forum related to correction or cancellation of wrong DS2 entries. But the answers are missing. Can anyone tell me how to correct DS 2?

  16. Sanjiv says:

    Please let me know if I can revise the DS2 form. I have entered the Lorry no. wrong

  17. srinivasan says:

    Can u help me towards cancellation of DS-2 form, i have wrongly enter in qty and amount of ds-2 form of single invoice. How to i cancellation See more at: https://taxguru.in/goods-and-service-tax/delhi-sugam2-ds2-step-simplification.html#comments

  18. srinivasan says:

    Can u help me towards cancellation of DS-2 form, i have wrongly Enter in Quantity and amount of ds-2 form of single invoice.how to i cancel the DS2 DS2 Form pls help me. – See more at: https://taxguru.in/goods-and-service-tax/delhi-sugam2-ds2-step-simplification.html#comments

  19. Jagjit Singh says:

    how to revised DS2

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