64C. Procedure for furnishing information in respect of goods imported into the state either by air or railways or by dry ports through virtual Information Collection Centre (Sections 3A and 51)
(1) Notwithstanding anything contained in rule 64, the owner or person in-charge of any goods, being imported into the state either by air or eailways or dry ports, as the case may be, shall submit information regarding the same through virtual Information collection Centre in form VAT-12 before taking the delivery of such goods or before transation of such imported goods by road, whichever is earlier.
(2) such owner or person in-charge, after tendering of the aforesaid information through electronic mode, shall generate electronic receipt bearing unique number alloted to him, as a proof for submission of the said information. The aforesaid receipt, shall be a necessary document along with the goods receipt, trip sheet or log book, bill or cash memo, sale invoice, vechile's record, in which such goods are being transported or delivery challan, etc., as the case may be, as a proof for such transaction.
(3) The owner or person in-charge of submitting information through electronic mode, shall keep his password secret and shall change the same periodically, preferably after every two months; and any information submitted by him through the said mode from his i.d., shall be treated such information submitted by him. |