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
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
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.
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
IS DS2 REQUIRED FOR EXPORT SALES IN WHICH GOODS ARE ENTERING DELHI FOR CUSTOM CLEARANCE WITH CUSTOM DOCS?
how to revise DS-2 form
if any error accured during Filing how to revise DS -2
HOW WE CAN FILE THE REVISE DS2?
If some mistake or error has occurred while filing DS-2, what is the procedure to revise DS-2
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
We mention lorry No.and for part material we can not send same lorry, In this
case what salutation and what we do.
Proceedur for Filing DS-2 Revise
fill ds2 form
How we can file revise DS2?
HOW WE CAN FILE THE REVISE DS2?
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.
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.
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
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
DEAR SIR , WHEN WE FILL DS2 AND FILL SOME MISTAKE THAN WHAT WE DO ,PLZ TELL WE
If some mistake or error has occurred while filing DS-2, what is the procedure to revise DS-2
I want to know the procedure to revise DS-2 if some mistake has been committed while filing DS-2.
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).
Hi, My question is if we import goods from outside india then in that case we are required to fill DS-2 form..??