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    <title>Regarding Form Delhi Sugam-2 (DS-2)</title>
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    <description>Registered dealers must submit online, in Form Delhi Sugam-2 (DS2), the details of invoices and Goods Receipt notes for goods purchased, received as stock transfer, or received on consignment from outside Delhi, including supplier TIN, invoice particulars, commodity and tax details, transporter and vehicle particulars, consignment references, freight, transport mode, place of dispatch and likely date of entry, before physical entry of goods; the direction is issued under Section 70 and sub sections (2) and (3) of Section 59 of the Delhi Value Added Tax Act, 2004 and supersedes prior notifications.</description>
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