Department of Trade & Taxes Government of N.C.T. of Delhi has notified that the details of movement of any goods from Delhi, on account of sale, stock transfer or otherwise, shall be submitted online in DVAT Form Delhi Sugam-1 (DS1) by all the registered dealers before the actual movement of such goods occurs, including petroleum products, tobacco and gutka.

Amrit Gulati, President Footwear Wholesalers Association, expressed his disapproval as the ruling would also cover footwear. The DVAT Department had earlier notified on 23 March 2012 about submission of online Form T-1 for providing information to the department in respect of movement of petroleum products (except petrol, diesel, aviation turbine fuel, petroleum gas or compressed natural gas), tobacco and gutka, consequent to their sale, stock transfer or local movement, for whatsoever reason, by the registered dealers engaged in the trade of these commodities before the actual movement of such goods occurs.

Now the department is equipped with new and simplified online Form Delhi Sugam-1 (In short “DS1”), in place of Form T-1, for providing information to the department in respect of movement of any goods from Delhi to any place outside the territory of Delhi due to sale, stock transfer or for whatsoever reason.

Gulati stressed, “Delhi Sugam-1 (DS1) is required to be filed by all the registered dealers for all the commodities/goods before actual movement of the goods occurs, i.e. there are no exceptions. This is actually a hurdle. It’s simply another file filling exercise for the government and in ground reality it would be an unnecessary impediment for business. We would like the government to roll it back. We have taken up the issue with the concerned authorities.” Chief Minister Arvind Kejriwal, who met the wholesalers, assured that it would be rolled back.


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