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 Now the exemption given earlier to small dealers having turnover up to 1 crore has been withdrawn and they are required to file form DS-2 unless any clarification is received from department.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.

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (5844)
Type : Articles (15712)
Tags : Delhi VAT - DVAT (400)

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

  20. GK BANSAL says:

    PLEASE TELL ME HOW TO PRINT SAVE DS2 FROM

  21. anil says:

    if i import from out of india and container/custom is cleared in delhi is ds-2 applicable

  22. Toni Jangra says:

    sir

    can you please tell me how to reprint a ds2 form.

  23. BABU RAM says:

    BY MISTAKE SAVE AND SUBMITTED THE INVOICE DETAILS TWO TIMES in Delhi DS2 FORM, LIKELY AS UNDER:-

    LET BE BILL ACTUAL DETAIL OF BILL

    AMT = 200
    CST = 10
    TOTAL = 210

    AFTER SAVING TWO TIME DETAILS AS UNDER:-
    AMT = 200+ CST 10 =210
    AMT = 209 +CST 10 209

    THEFOR TOTAL AMT = 419

    So there is littlebit mistake in writing the bill amt. due to rounding option.

    kindly telL ME THE SOLUTION IF ANY.

  24. BABU RAM says:

    BY MISTAKE SAVED AND SUBMITTED THE INVOICE DETAILS TWO TIMES OF SAME BILL. KINDLY TELL ME THE SOLUTION.

  25. vinod kumar says:

    i have filed DS2 Form online but cannot take prinout

  26. Ankit kumar says:

    Sir,

    Can I cancelled or modify ds2 form.

    Thanking You
    ankit

  27. Vishal says:

    Can DS–2 be filed by Non-registered Dealer ?

  28. Abhinav says:

    Hello,
    There is no revise option. I filled DS-2 for wrongly entered amount. but there is no revise option. i filed new DS-2. so please tell me this is correct or incorrect.
    In DS-2, what amount fill, because when its generate the pdf file. Its shown as basic amount of Bill.
    I have Purchase a goods against cst. so i received bill with Cst. but at the time of filling DS-2, i filled basic + cst amount. and its generate a only basic amount. There is no option of feeding seller name. it only show seller TIN no.
    so please inform me as soon as possiable.
    there are lots of confusion about DS-2,
    – See more at: https://taxguru.in/goods-and-service-tax/delhi-sugam2-ds2-step-simplification.html#sthash.1gNJjxMP.dpuf

  29. DIGAMBAR SINGH says:

    if we are not submitted vehicle no. withing 48 hours. what is the process.

  30. prakash says:

    in case goods return recieved from buyer against interstate c form sale ds2 fill or not

  31. KULDEEP CHAUHAN says:

    Dear sir,
    how can fill ds2 form in import case. my one consigment have 4 container so pls tell me i have fill 4 ds2 form and which amount of invoice value.

  32. BANSAL KRAFTS PVT. LTD. says:

    wrongly entered TIN Number in DS-2 Form, How we can revised, there is no option for revised DS-2.Pls. do the needful

  33. Manish says:

    I have entered wrong amount in the form. Any provision for cancellation or revision?

  34. Brajesh Kumar Gupta says:

    Dear Sir,

    Regarding of DS 2 Form option of value of item (including duty).

    Purchase Invoice- basic amount + excise duty + cst + freight = total amount. which amount fill the DS 2 Form. Please tell me.

  35. Brajesh Kumar Gupta says:

    Please tell me about of DS 2 Form option-value of item(including duty). how to fill amount of invoice with cst & frieght or without cst & frieght. please as soon as.

  36. name says:

    can u tell me how can i cancel the ds2 form. I not see cancel option anywhere at site, is cancellation of ds2 is possible or not or if not then wht solution for wrongly filled DS2………….

  37. vinod says:

    Dear Sir,
    There are no revised option & no checking system of fillup the data correct or not.
    kindly necessary entry & object mention the Form.

    Thanking you,
    vinod kumar

  38. Kauhsik says:

    If registered in Delhi you have to file form DS-2 for exempt purchase

  39. Kauhsik says:

    Return for 14-15 can be revised up to 31-03-3016

  40. DEEPAK GUPTA says:

    SIR

    Q1 2014-2015

    TIME PERIOD OF RETURN REVISE

  41. DEEPAK GUPTA says:

    HELLO

    SIR WE PURCHASES CLOTHES FROM OUT SIDE DELHI AND DOING TRADING BUSINESS DELHI THIS CLOTH IS EXEMPTED IN DELHI . DS-2 IS APPLICABLE FOR IT

  42. Vinod kaushik says:

    No. Form DS2 cannot be filed on the basis of challan. The dealer has to mention the invoice number of goods purchased.

  43. AMISAIN says:

    I WANT TO KNOW ABOUT JOB WORK .CAN I FILL DS-2 REGARDING JOB WORK.

  44. Sachin Garg says:

    In case of Freight not paid by the dealer in Delhi for consignment booked from different state as Interstate sale, what has to filled in there? Since the freight amount is not disclosed in GR receipt Copy.
    Also since transporters don’t cooperate in respect of vehicle no. it would be an issue to fill this 🙁

  45. Vinod kaushik says:

    Really there are many practical issues in form DS-2 and same will be resolved by VAT department in 2-3 days as conveyed by the representatives of DST BAR Association. All the issues have already reached to DVAT Commissioner and resolution of same is is under process.

  46. Prateek Mittal says:

    Hello,

    There is no revise option. I filled DS-2 for wrongly entered amount. but there is no revise option. i filed new DS-2. so please tell me this is correct or incorrect.

    In DS-2, what amount fill, because when its generate the pdf file. Its shown as basic amount of Bill.

    I have Purchase a goods against cst. so i received bill with Cst. but at the time of filling DS-2, i filled basic + cst amount. and its generate a only basic amount. There is no option of feeding seller name. it only show seller TIN no.
    so please inform me as soon as possiable.
    there are lots of confusion about DS-2,

  47. Kauhsik says:

    Appropriate suggestions has been sent to Comm DVAT for change in form DS-2

  48. Ranjeet Singh says:

    Please tell me, freight amount fill in DS-2 with service tax or without service tax?

  49. Shri Jee Industries says:

    We want DS-2 FORM

  50. satish rana says:

    how we can cancle or modify the ds-2 form…there is no update on the same in site or faq..

  51. NEERAJ says:

    Can u help me towards cancellation of DS-2 form, i have wrongly file two time of ds-2 form of single invoice.

  52. LUCKY says:

    ye jarruri hai ki tansporter k pass sms aana mere transporter k pass sms nai aaya hai plz tell me what i do.

  53. ATUL SHARMA says:

    pls tell me what i fill in place of dispatch

  54. krishan kumar says:

    Hi,
    can u tell me how can i take print of DS2 form after submission online?

  55. krishan kumar says:

    how can i download a prinout copy of DS2 after submission online??

  56. Vinod kaushik says:

    You are right Mr. Gupta but improvements will come over the time.

  57. Shailender Gupta says:

    There seems that no provision has been made to revise DS-2 if any mistake or error is committed while filing DS-2

  58. krishnamoorthy says:

    worth for the information if you can send the format it is well & good.

    Thanks & regards
    Krishnamoorthy

  59. Vinod kaushik says:

    The link for Form DS-2 has been activated on the below link docs.dvatonline.gov.in/gms01/admin/logint2forweb.aspx. Please login and file form DS-2 for the goods entering Delhi w.e.f. from 15-09-2015

Leave a Reply

Your email address will not be published. Required fields are marked *