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FAQ’s on DS-2 DVAT

FAQ’s on DS-2 DVAT

Q.1 What is Form Delhi Sugam-2 (DS2)?
Ans. Form Delhi Sugam-2 (DS2)is an online form to be filed by all registered dealers who brings goods in Delhi from outside Delhi by Road, Rail, Air, Courier, Pipeline, Internet etc. before entry of the goods in Delhi VAT jurisdiction.

Q.2 Who is required to file Delhi Sugam-2 (DS2)?
Ans. All   the   registered   dealer   of   Delhi,   who   make   interstate   purchases   or   received   goods   as stock transfer or inward consignments from outside Delhi including import from outside India.

Q.3 What is the procedure of filing of Form Delhi Sugam-2 (DS2)?

Ans. Delhi Sugam-2 (DS2F orm can be filed at the link “  Goods Movement (DS2)” under “    login” on website/portal .

Q.4 Whether the form Delhi Sugam-2 (DS2) can be filed through SMS?

Ans. Yes, The Delhi Sugam-2 (DS2)details can be filed in a summary manner through SMS from dealer’s registered mobile no. at mobile no 7738299899 in the format:

In case vehicle no. is available -
DVAT   <space>   DS2    <space>   total   amount   of   invoice/invoices    <space>
Vehicle number <space> Likely date of entry in Delhi (dd/mm/yyyy)

In case vehicle number is  not available at the time of filing through SMS.
DVAT   <space>   DS2A    <space>   total   amount   of   invoice/invoices    <space>
Likely date of entry in Delhi (dd/mm/yyyy)

Further requisite details in form DS2 submitted online (as mentioned in Ans. 3) within 48 hours of entry of goods in Delhi.

Q.5 Can   DS2   be   filed   online/SMS   without knowing   the   vehicle   no.   in   which   goods   are    being transported?

Ans. Yes,   DS2   can   be   filed   without   vehicle   no.,   however   the   vehicle   no.   shall   be   provided   by sending SMS on number 7738299899, before entry in Delhi, in the format:
DVAT <space> DS2B <space> DS2 Ref.No. 1,2,3………10 <space> Vehicle Number
Maximum   up   to     10   DS2   reference   number   can   be   included   in   one   SMS   in   above format. Hence, the incharge of the vehicle can   inform vehicle number in respect of 10
dealers   in   one   go   if   the   goods   of   all   the     10   dealers   are   being   carried   over   in   same vehicle.   Further,   in   case   of goods   of more   than     10   dealers in one   vehicle, the   vehicle incharge has to send another SMS for same purpose in a similar manner.

Q.6 Is there any provision for updating the information regarding change of vehicle in the half way or before entry in Delhi?

Ans. Yes,   in   case   of   change   of   vehicle   half   way,   due   to   break   down   or   any   other reason,   the   palti   vehicle   no   can   be   updated   by   sending   SMS   through   any   mobile number including register mobile   number, on mobile   number 7738299899,   before
entry   of   vehicle   into   Delhi,   in   the   following   format:DVAT     <space>   DS2C
<space> DS2 <space> Old Vehicle   No. <space>   Palti Vehicle No. <space> Likely date of entry in Delhi (dd/mm/yyyy)

Q.7 Can DS2 be filed through SMS by any mobile number?
Ans.No, DS2 can only be filed through SMS by registered mobile number of the dealer specially registered for DS2.

Q.8 How the dealer can register his mobile number for filing of DS2 through SMS?
Ans.Please   see the   DS2   User   Manual   on   the website   of   the   departmewt for registration of mobile number.

Q.9 Whether the   vehicle number/palti   vehicle   number shall also   be provided/updated   from the registered mobile number of the dealer?
Ans. No, vehicle   number   and   palti   vehicle   number   can   be   filed through SMS   from   any mobile number including   registered   mobile number   in the   format   given in   Ans 5 (for providing   vehicle number) and 6 (for providing palti vehicle number).

Q.10   A   dealer   of   Delhi   dealing   in   tax   free/exempted   goods     (e.g.   books)   and   not   registered with the Department of Trade and Taxes but brings taxable goods (like CDs etc.) into Delhi. Is he required to submit Form DS2?
Ans. Only   registered   dealers of   Delhi are required to submit Form   DS2. However, for interstate trading all dealers are required to mandatorily register with the Department.

Q.11   What   is   the   procedure   to   be   followed by   oil   companies   dealing   in petroleum   products for filing Form DS2? Movement of natural gas is a continuous process starting from receipt of gas in pipeline network till the delivery of goods to customer who draws gas according to gas availability   and   plant’s   requirement.   Gas   is   transmitted   through   underground   pipeline.   It   is not   possible   to   demarcate   the   boundary   of   State   of   Delhi   in   the   underground   pipeline network. Other petroleum products move in tank wagons also. Please clarify.

Ans.      For   movement   by   tank   wagons,   normal   procedure   of   filing   DS2   would   apply.   Further, Form   DS2   has   provision   to   record   mode   of   transport   and   one   of   these   modes   would   be transportation   through   pipelines.   In   case   of   supply   through   pipelines,   the   dealer   may   provide information in accordance with the billing cycle used by him to prepare his accounts.

Q.12   various   transporters   collect   the   material   from   various   branches/vendors   in   different States.   The   goods   are   then   brought   to   hub   of   the   transporter.   The   transporter   deploys another vehicle for different destination from the hub. In such cases it is not possible to have exact information about the vehicle number which brings goods into Delhi.

Ans.   Number   of   the   vehicle   that   finally   brings   goods   in   Delhi   is   required.   The   dealer   should create   a   mechanism   to   get   the   vehicle   number   before   the   goods   enter   Delhi.   The   vehicle number can be provided through SMS   from any mobile   number   as already mentioned in Ans. 5 (for providing vehicle number ) and 6 (for providing palti vehicle number).

Q.13 What is required   from the   transporters?   Whether the transporter would   be   allowed   to bring the goods   at his   godown   or   would not   be   allowed   to enter Delhi   unless he obtains the permission of the Department for all consignments in his truck?

Ans. Permission is not required by the Transporters to enter Delhi. However, The Transporter is
required   to   carry   a   printout   of   DS2   receipt   or   SMS   of   DS2   reference/unique   I.D.   with   him.   If vehicle   is   intercepted   then   the   transporter   is   required   to   furnish   a   copy   of   the   DS2   to   the intercepting team of the Trade & Taxes Department.

Q.14   where   the   goods   are   transported   in   Delhi   by   Rail/Air/Courier   etc.   Form   DS2   require mention of RR/Airways receipt/Courier No. etc. After the goods are received at the rail head / Air   head   etc,   goods   are   moved   to   warehouses   of   dealers   in   numerous   trucks.   What   modu operandi is to be followed for movement of goods to its destination? 

Ans.   Form   DS2   is   required   only   in   respect   of   movement   of   goods   into   Delhi.   RR/Airways receipt/Courier   No.   etc. would suffice   here.   There   is no requirement   of any information being uploaded for the movement of goods within Delhi.

Q.15   If   goods   of   multiple   invoices,   multiple   commodity   and   purchases   from   multiple   sellers enter Delhi in a single vehicle, how many DS2 forms are required to be filed?

Ans.   Only   one   DS2 form   is   required   from   buyer   for   multiple   invoices,   multiple commodity and purchases from multiple sellers being transported in a single vehicle.

Q.16   If   goods   of   one   invoice   is   dispatched   in   multiple   vehicles,   how   many   DS2   forms   are required to be filed?

Ans. Separate DS2 form is required for each vehicle entering in Delhi.

Q.17 Can DS2 be filed without GR No./RR/Airways receipt/Courier No.?
Ans..   No,   G.R./RR/Airways   receipt/Courier   No.   are   necessary   to   file   in   DS2   form.   However   in case   the   goods   are   being   transported   in   own   vehicle   of   the   supplier/buyer   then   only   vehicle number is to be provided.

Q.18 Purchases   from nearby   places reach Delhi   within an   hour   or two   and very often   due   to entry restrictions at night. That does not leave the dealer with sufficient time to submit Form DS2 online?

Ans.   The   DS2   details   can   be   filed   in   summary   manner   through   SMS   on     7738299899   and requisite details in form DS2 can be submitted within 48 hours of entry of goods in Delhi.

Q.19   What   is   the value   of goods   in   cases of import   of   goods   from   outside   the   country?   Is it including import duty or without duty?
Ans. Value of goods including import duties are to be provided.

Q.20 When should the data   be furnished in Form DS2? Whether it should be furnished at the time goods move from other States or when goods are on borders of Delhi or when the goods are received in the godown?

Ans.   The   dealers   are   required   to   file   Form   DS2   any   time   before   the   vehicle/goods   enter   into Delhi.

Q.21 Are the   dealers required to submit   Form DS2 even in   cases where inter-State purchases or   Stock transfer   is not   to   be   supported   by   Form   C/F/H   since   the   goods   are   exempted from Tax in State of dispatch?

Ans. Yes. In all   cases where   goods   are   brought into Delhi,   the   dealer is   required to submit DS2 irrespective of taxability.

Q.22 Are the   dealers required to submit DS2   where goods   entering   Delhi do not form   part   of stock   of   the   dealer   e.g.   Stationery   items   for   self   consumption   of   the   dealer,   promotional materials   purchased   by   dealers,   items   received   from   Vendor   as   free   replacement   against defective goods etc.

Ans. Every   registered dealer is required   to   submit   DS2 for all   goods   entering Delhi   irrespective of the usage of goods.

Q.23 Whether submission of Form DS2 is required for   goods imported by a dealer/ factory   of U.P.   but   goods   are   custom   cleared   at   Delhi   i.e.   import   is   via   Delhi,   since   the   goods   wou enter   Delhi,   move   in   Delhi   and   then   go   out   of   Delhi   to   an   address   mentioned   in   invoice Foreign Seller.

Ans. Form DS2 is applicable for goods brought into Delhi by a dealer of Delhi.

Q.24 Whether farmers are required to submit Form DS2?
Ans. DS2 Form is to be submitted by registered   dealers   only.   If the farmer is bringing goods   for delivering   it   to   dealer   of   Delhi,   the   said   dealer   will   be   required   to   submit   Form   DS2.   If   the farmer intends to sell the goods himself, he would become a dealer requiring registration under DVAT Act 2004.

Q.25   What   is   the   position   of   submission   of   Form   DS2   in   cases   where   supplier   or   the   bu does not have a facility of internet?

Ans.   Submission   of   Form   DS2   is   mandatory   for   all   registered   dealers.   Further   seller/buyer   can use   the   service   of   their Accountant   or   even an   internet   cafe   to   submit the information   online. The   DS2   details   can   also   be   filed   in   summary   manner   through   SMS   on 7738299899   and
requisite details in form DS2   can be submitted subsequently   within    48 hours of   entry of goods in Delhi.

Q.26   What   will   happen   if   the   purchasing   dealer   does   not   have   exact   amount   of   the   good being brought into Delhi as the requisite information is not available with the buying dealer?
Ans.   Buyer   is   required   to   obtain   information   from   the   seller   about   his   purchase   before   the goods   enter into Delhi. After   receiving the information,   he is required   to follow the procedure.

The submission of Form DS2 is mandatory.

Q.27 What is the position of Form DS2 where transactions are of the nature of E-1/E-2?
Ans. The dealer, whose goods finally enter into Delhi shall be liable to submit Form DS2.

Q   28.   There are certain occasions for movement of goods across the border where there is no sale involved such as storage of goods, job work, etc. How such movements are allowed in the DS-2 forms ?

Ans.   Movements of goods across Border where no sale is involved, will take place by way of Form “F”. For which already a provison is provided in DS-2 form in purchase type block.
In such cases, in case of block of invoice details, details   of documents of movement as challan no., etc can be submitted.

Recommended Read :- How To File DS-2 under DVAT – Complete Procedure 


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