Movement of goods from Delhi now requires filing Delhi Sugam 1 (DS1) online with transaction and transport details before dispatch. All registered dealers must file the online Delhi Sugam 1 (DS1) before moving any goods from Delhi outside the territory, replacing Form T 1 and expanding reporting to all commodities; DS1 is to be submitted via dealer login with details of seller, purchaser, invoice, commodity (including VAT rate and form classification), transport mode and transporter particulars, and likely movement date, pursuant to a directive issued under section 70 and effective 1 June 2016.