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.
