MAINTENANCE OF ACCOUNTS

MAINTENANCE OF ACCOUNTS

4.1       Power of State Government to establishment check-post and barriers.

State Government may, by notification in the Official Gazette direct

• the establishment of a check-post; or
• the erection of a barrier; or
• both,

at such place or places as may be notified by it.

4.2       Inspection of Goods in transit.

Person incharge of the goods shall carry with him

• A goods carrier record, a trip sheet or log book,; and
• Sale invoice or tax invoice or delivery note, ; and
• A declaration in Form VAT-D3 duly filled in and signed by the prescribed persons.

Declaration in Form VAT-D3

The declaration used by a dealer for dispatch of goods by him:

• from any place in the State to any other place in or outside the State shall be in Form VAT-D3 (Outward); and
• for bringing or receiving goods from outside the State to any place in the State shall be in Form VAT-D3 (Inward).

IGST is to exercise better control under GST various inpections and checks are carried out at intermediate stages.

Procedural aspects of Form VAT-D3 are as follows:

• The declaration forms shall be printed under the authority of the State Government and shall be machine numbered or bear a printed serial number. These shall be available with issuing agencies including the offices of the Excise and Taxation Department, Haryana, for issue to dealers against payment at such price, which the State Government may fix from time to time.
• The Commissioner may, with the approval of the Government, issue, from time to time, detailed instructions for issue of blank declaration forms to the dealers, their use, return after use, verification and disposal, surrender of unused forms to the assessing authorities and maintenance of record in relation thereto. These instructions shall be binding on the issuing agencies, assessing authorities, officials and the dealers.
• The State Government may, by notification in the Official Gazette, declare certain serial number(s), series, design or colour of declaration forms as obsolete and invalid. All the dealers and issuing agencies shall, on or after such date surrender all such forms and get in exchange such new forms as may be substituted for the forms declared obsolete and invalid.
• In case a declaration bears a period of validity, then it shall not be considered invalid for reason alone of being in use either before or after such period of validity if any date filled in the original foil of such declaration relating to its use falls between the period of validity.
• Declaration shall be in 3 parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter.
• Any movement of goods valued at Rs. 10,000 or more in a single transaction relating to a dealer whether as seller, purchaser, consignor or consignee, shall be accompanied by a declaration in original. The duplicate part of the used declaration in Form VAT-D3 (Outward) and the original of the used declaration in Form VAT-D3 (Inward) shall be furnished by the user-dealer to the assessing authority along with the tax returns filed by him unless other arrangement for receipt of the used declarations is made in the instructions. The used declaration forms shall be arranged in the order of date of receipt from the issuing agency and then in the order of their continuous serial number before their return to the assessing authority.
• Declaration in Form VAT-D3 (Outward) shall be so filled in by hand that the reverse of the original and the obverse of the duplicate and the counterfoil of the declaration form bear the carbon imprint of the original. The consignee dealer shall furnish the original with his tax return to the assessing authority.
• If a dealer fails to furnish the account of declaration forms obtained by him or fails to return the used declaration forms or fails to surrender the blank declaration forms when so required by the assessing authority, then he shall be liable to be assessed to tax to the best of its judgement by such authority. Such authority may presume that all the declaration forms as aforesaid have been used by him for purchase and sale of goods and for this purpose it may estimate the value of goods purchased or sold per declaration form at an amount consistent with the facts and circumstances of the case.
• Dealer shall be responsible for their proper custody and use of declaration forms issued to them. If a declaration form is lost while in the custody of the dealer to whom it was issued or in the custody of the dealer to whom it was sent, or in transit, the former shall report the loss to the assessing authority and shall furnish an indemnity bond in Form VAT-B3 to the assessing authority for such sum as the said authority may, having regard to the circumstances of the case, determine: Provided that where more than one declaration forms are lost, the dealer may furnish one such indemnity bond to cover all the lost declaration forms.

Follow Us on