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- 67. Procedure of accepting goods for transportation from the taxable person
- (1) No carrier of goods or its agent shall transport or, accept for booking for transportation unless :-
- (a) the consignment is covered by a VAT invoice, a retail invoice or a delivery challan; and
- (b) a declaration for transport of goods to and from the State
in Form VAT - 36 with original and duplicate foils duly filled by the consignor, if the value of the invoice exceeds rupees ten thousand.
- (2) The transporter shall issue transport receipt for goods received
and way-bill in Form VAT-39 and Form VAT-40 ,respectively.
- (3) The transporter shall enter full particulars of the goods received for transportation in a register to be maintained in Form VAT-41.
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