Regarding Form Delhi Sugam-2 (DS-2) - No. F.7(433)Policy-II/VAT/2012/PF/703-712 - Delhi Value Added Tax

 (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 15^th September, 2015 in supersession of all previous notifications on this subject.

(Vijay Kumar)

Commissioner, Value Added Tax

FORM DELHI SUGAM-2 (DS2)

1. Purchase Type

Select from the drop down list

C – Form

F –Form

H - Form

Import from outside India

Others

2. Suppliers/Seller Detail

Sl. No.	Description	Information
1.	Seller TIN No.

3. Invoice Details

Invoice No.	Invoice Date

4. Commodity /Items details

Sl. No.	Description	Information
1	Name	Select from drop down list
2.	Delhi VAT rate (%)	Select from drop down list
3.	Amount /value commodity /item (including Import Duty)
4.	CST Amount

5. Transporters Detail

Sl. No.	Description	Information
1	Transporter/owner Name
2.	Vehicle No.
3.	GR/Airways/RR/Courier receipts/Engine etc No.
4.	GR/Airways/RR/Courier receipts/Engine etc date
5.	Freight Amount

6. Other Details

Sl. No.	Description	Information
1.	Mode of Transport	Select from drop down
		By Road-Transporter Vehicle
		By Road-own Vehicle
		Through Courier
		By Train
		Through Pipe line
		By air
		Through Internet
2.	Place of dispatch (City)
3.	Likely date of Entry in Delhi