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 email@example.com or 9811005995
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
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.
Commissioner, Value Added Tax