All DVAT dealers dealers are required to file the details of invoices and goods receipt note in respect of goods purchased or received as stock transfer from outside Delhi in Delhi Sugam-2 (DS2) in place of earlier T-2 form either online before physical entry of goods in Delhi.

DS2 form is more users friendly and simple.

The dealer is required to fill only 16 fields (out of which 4 are in drop down box) whereas in the earlier T-2 form a dealer had to fill 33 columns.

Only one DS2 form is required to be filed by a dealer for multiple invoices, multiple commodities and multiple sellers for goods being transported in one vehicle. However, in earlier T2 form dealer had to file separate T-2 form for each invoice and also for each seller.

In case the goods are being imported through own vehicle of supplier/buyer then only vehicle number need to be provided in form DS2. G.R. Number is not required.

Author CA Vipul Baranwal can be reached at mail@baranwal.in or 9811005995

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Full text of the Related Notification is as follows :-

Delhi Government vide Notification No. F.7(433)/Policy/VAT/2012/ PF/703- 712 dated 10th September, 2015, has introduced online Form Delhi Sugam 2 in place of Form T-2 for providing information about the goods purchased/ stock transfer/ consignment from outside Delhi by registered dealers in Delhi with effect from 15.09.2015.

 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE & TAXES

VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI 110 002

No. F.7(433)Policy-II/VAT/2012/PF/703-712

Dated 10/09/2015

NOTIFICATION

Whereas, the Department of Trade and Taxes, Government of National Capital Territory of Delhi vide notifications dated 28.02.2014 and dated 05.03.2014, had notified an online Form T-2 for providing information to the Department in respect of goods purchased or received as stock transfer or received on consignment agreement basis from outside by the registered dealers of Delhi.

And whereas now the Department of Trade & Taxes has designed and developed a new simplified online form namely Form Delhi Sugam-2 (in short ‘DS2’) in place of Form T-2 for providing information to the Department in respect of goods purchased or received as stock transfer or received on consignment agreement from outside by the registered dealers of Delhi.

Therefore, I, Vijay Kumar, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred under Section 70 and sub section (2)& (3) of Section 59 of the Delhi Value Added Tax Act, 2004, hereby direct that the details of Invoices and Goods Receipt (GR) Notes in respect of all goods purchased or received as stock transfer or received on consignment agreement basis from outside Delhi shall be submitted online, in Form Delhi Sugam-2 (DS2), as annexed with this Notification, by all the registered dealers of Delhi before physical entry of the goods in Delhi.

This Notification shall come into force with effect from the 15th September, 2015 in supersession of all previous notifications on this subject.

(Vijay Kumar)

Commissioner, Value Added Tax

Also Read-

Frequently Asked Questions on Form Delhi Sugam-2 (DS2)

DVAT Dealer to File DS2 before physical entry of goods in Delhi wef 15th Sept 15 

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (6487)
Type : Notifications (15726) Notifications/Circulars (31572)
Tags : Delhi VAT - DVAT (401)

25 responses to “DVAT Dealer to File DS2 before physical entry of goods in Delhi wef 15th Sept 15”

  1. RAHUL says:

    we have imported raw material from abroad my lorry move out from Nava Sheva CFS port around 8.00PM DT 31/12/2016

    In above we have submitted the DS2 on 2/01/2017 at 12.06PM as 01/01/2017 is holiday due to sunday
    we have filled DS2 on Monday 02/01/2017

    today 3/1/2017 at 1.30PM the lorry has been stopped by RTO due to filling of DS2 after 48HRS according to him it is not valid

    kindly revert us back what i feel personally its total harrasment as there is no evasion of TAX
    secondly DS2 has been already filled by us before entering the goods in delhi

    THe RTO MR Rajiv Aggarwal says he will charge us the penalty 30%

    kindly comment on it
    Regards
    RAHUL

  2. Aditya Goel says:

    Go to the DVAT site homepage, Click on Goods Movement(DS-2) and you will be prompted to enter the TIN no again. After entering the password and required details, there is an option of “DS-2 History” at the bottom of the page. Click on it, fill the reference no and take the printout.

  3. DEV RAWAT says:

    HI

    If some mistake or error has occurred while filing DS-2, what is the procedure to revise DS-2

    2ND i have generated the reference numbers of the goods now do do i take the prints as i click the print it shows the same window of the form filling.
    kindly solve it

  4. VAIBHAV SINGH says:

    IS DS2 REQUIRED FOR EXPORT SALES IN WHICH GOODS ARE ENTERING DELHI FOR CUSTOM CLEARANCE WITH CUSTOM DOCS?

  5. ASHOK KUmar SHARMA says:

    how to revise DS-2 form

  6. ASHOK KUmar SHARMA says:

    if any error accured during Filing how to revise DS -2

  7. Rajesh Kumar Das says:

    HOW WE CAN FILE THE REVISE DS2?

  8. PINKI says:

    If some mistake or error has occurred while filing DS-2, what is the procedure to revise DS-2

  9. Narendran says:

    What happens if we have something couriered to us by flight mode. There is no vehicle that crosses the delhi border. (except the aircraft itself). In this case what do we fill as vehicle number.
    Thanking you awaiting your reply

  10. O.S.Choudhary says:

    We mention lorry No.and for part material we can not send same lorry, In this
    case what salutation and what we do.

  11. Anil Puri says:

    Proceedur for Filing DS-2 Revise

  12. Rajeev kohli says:

    fill ds2 form

  13. LALIT SHARMA says:

    How we can file revise DS2?

  14. LALIT SHARMA says:

    HOW WE CAN FILE THE REVISE DS2?

  15. SANGEETA says:

    sir how do i take print of DS2 form? when click on print option it appears the same windows of filling DS2 form. please reply soon.

  16. DIVU says:

    Sir, my question is that how can we fill the vehicle no when we are receiving goods through train or by air.

    Secondly how we can mention freight before receiving the goods. As per your officials they are saying mention it as 00 then how can we amend it.

    Thirdly how we can mention GR no. before dispatching the material.

    Kindly solve my queries, its very difficult to fill the DS2.

  17. GAURAV says:

    i have generated the reference numbers of the goods now do do i take the prints as i click the print it shows the same window of the form filling.

    kindly solve it

  18. GP Singh says:

    Please advise how to take a printout of the submitted DS2 form. Do we require to attach the printout details of the submitted

    I would appreciate your quick response.

    Regards

    GP Singh

  19. DINESH VERMA says:

    DEAR SIR , WHEN WE FILL DS2 AND FILL SOME MISTAKE THAN WHAT WE DO ,PLZ TELL WE

  20. Shailender Gupta says:

    If some mistake or error has occurred while filing DS-2, what is the procedure to revise DS-2

  21. Shailender Gupta says:

    I want to know the procedure to revise DS-2 if some mistake has been committed while filing DS-2.

  22. Dev says:

    Hi, My question is when to be fill the DS-2. Generally we dont have information of GR no. before sending of material. One goods dispatched from the site (outside of delhi) then information received to us. (in Delhi).

  23. Arif Hussain says:

    Hi, My question is if we import goods from outside india then in that case we are required to fill DS-2 form..??

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