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        Case ID :
        VAT - Delhi

        Online Form Delhi Sugam-2 (in short DS2) will come into force with effect from 15th September 2015.

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        Pre-entry vehicle reporting requirement: dealers must submit DS2 details before goods enter Delhi and update vehicle data promptly. An online reporting requirement Delhi Sugam-2 (DS2) mandates that each registered dealer file a DS2 for every vehicle carrying goods into Delhi before the vehicle's entry; dealers must file online via the department website or submit a prescribed SMS summary before entry and complete full online details within forty-eight hours. Prescribed SMS formats cover cases where vehicle number is known or unknown, permit consolidated updates for multiple DS2 references, provide a format for vehicle-number updates including replacement vehicles, and require transporters to carry the online receipt or unique SMS ID.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Pre-entry vehicle reporting requirement: dealers must submit DS2 details before goods enter Delhi and update vehicle data promptly.

                                An online reporting requirement Delhi Sugam-2 (DS2) mandates that each registered dealer file a DS2 for every vehicle carrying goods into Delhi before the vehicle's entry; dealers must file online via the department website or submit a prescribed SMS summary before entry and complete full online details within forty-eight hours. Prescribed SMS formats cover cases where vehicle number is known or unknown, permit consolidated updates for multiple DS2 references, provide a format for vehicle-number updates including replacement vehicles, and require transporters to carry the online receipt or unique SMS ID.


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