Filing of Form DS-I for providing information by regd. dealers in r/o movement of petroleum products , Tobacco and Gutka - F3(671)/Policy/VAT/2016/251-63 - Delhi Value Added Tax

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI 110 002

No. F3(671)/Policy/VAT/2016/251-63

Dated 19/05/2016

NOTIFICATION

Whereas, the Department of Trade and Taxes, Government of National Capital territory of Delhi vide notification No. F.7(433)/Policy-II/VAT/2012/1464 dated 23.3.2012, had notified an online Form T-1 for providing information to the department in respect of movement of petroleum products (except Petrol, Diesel, Aviation turbine Fuel, Petroleum Gas or Compressed Natural Gas), Tobacco and Gutka, consequent to their sale, stock transfer or local movement, for whatsoever reason, by the registered dealers engaged in the trade of these commodities before the actual movement of such goods occurs.

And whereas, now the Department of Trade and Taxes has designed and developed a new simplified online Form namely Delhi Sugam-1 (In short "DS1") in place of Form T-1 for providing  information to the Department in respect of movement of any goods from Delhi to any place outside the territory of Delhi due to sale, stock transfer or for whatsoever reason, by the registered dealers by using their login, before actual movement of the goods occurs.

And whereas, earlier Form T-1 was only required to be filed for providing information to the department in respect of movement of petroleum products (except Petrol, Diesel, Aviation turbine Fuel, Petroleum Gas or Compressed Natural Gas), Tobacco and Gutka, consequent to their sale, stock transfer or local movement, for whatsoever reason by the registered dealers engaged in their trade, before the actual movement of such goods occur. However, Delhi Sugam -1(DS1) is required to be filed by all the registered dealers for all the commodities/goods before actual movement of the goods occurs.

Therefore, I, S.S. Yadav, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the power conferred under section 70 of the Delhi Value Added Tax Act, 2004, hereby, direct that the details in respect of any commodities/goods to be moved from Delhi to any place outside the territory of Delhi on account of sale, stock transfer or due to whatsoever reason, shall be submitted online, in Form Delhi Sugam-1 (DS1), as annexed with this Notification, by all the registered dealers of Delhi before the actual movement of such goods occurs.

This Notification shall come into force with effect from the 1" June, 2016 in supersession of all previous notifications on this subject.

(S.S. Yadav)

Commissioner Value Added Tax