Saturday 4 June 2016

Form DS2 (inplace of form T-2) required to be filed when Goods purchased or received as stock transfer from outside Delhi

      a)    To facilitate business in Delhi and to prevent evasion of taxes, Delhi Government has decided to introduce a new online form - Delhi Sugam-2 (DS2) with effect from 15th September 2015.

      b)    This DS2 form has been introduced in place of earlier T-2 form.

      c)    Form will be filed in a non-interactive mode through online/SMS. The transporters/dealers won’t need to queue up for filling the form. 

      d)    All registered dealers of Delhi 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. The information in Delhi Sugam-2 (DS2) Form can be filed online or through SMS. 

      e)    The DS2 form has following features which makes it business friendly:

i)      More user friendly and simple in comparison to forms of other States like Karnataka, Punjab, Uttar Pradesh, Bihar, Gujarat and West Bengal which seek much more information compared to DS2

ii)     The new form is much more simplified. The dealer is required to fill only 17 fields (out of which 4 are in drop down box) whereas in the earlier T-2 form a dealer had to fill 33 columns. 

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

iv)   If vehicle number is not available at the time of filing DS2 online/SMS, the vehicle number can be provided by sending SMS.

v)    In case of change of vehicle half way, due to break down or any other reasons, the changed vehicle/Palti vehicle Number can be updated by sending SMS, before entry in Delhi.

vi)   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.

vii)  DS2 can be filed through SMS from the registered mobile number followed by online filling of remaining details.

viii) The driver of the vehicle is required to carry a printout or SMS of DS2 reference/unique I.D. with him.