64B. Procedure for furnishing information in respect of intra-state trade or commerce of goods through virtual Information Collection Centre (Sections 3A and 51)
(1) Notwithstanding anything contained in rule 64, the owner or person in-charge of the specified goods, before putting the same into transit for export out of the state,for trade or commerce by any mode of transition, shall submit information in form VAT-12A, through virtual Information Collection Centre on the official Website of the Department, i.e., www.pextax.com; or any other Website as may be specified by the Commissioner.
(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 such person, as a proof for submission of the said information. the aforesaid receipt shall be a necessary document along with the goods receipt, trip sheet, log book, bill, 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 maximum transaction time for delivery of goods from the place of departure of such goods to the nearest Information Collection Centre, falling enroute towards destination while exiting the state, shall be such, as may be specified by the Commisioner from time to time.
(4) 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. |