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Delhi Government goes online to prevent tax evasion
September, 17th 2015

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 September 15.

This DS2 form has been introduced in place of earlier T-2 form. Form will be filed in a non interactive mode through online system or SMS. The transporters/dealers will no longer need to queue up for filling the form.

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 new form is more user friendly and simple in comparison to forms of other States like Karnataka, Punjab, Uttar Pradesh, Bihar, Gujarat and West Bengal.

For instance if vehicle number is not available at the time of filing DS2 online the vehicle number can be provided by sending SMS. Similarly in case of change of vehicle half way, due to break down or any other reasons, the changed vehicle vehicle number can be updated by sending SMS, before entry in Delhi. In case the goods are being imported through own vehicle of supplier/buyer then only vehicle number needs to be provided in form DS2.

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