MAINTENANCE OF ACCOUNTS, INSPECTION OF BUSINESS PREMISES AND ACCOUNTS, ESTABLISHMENT OF CHECK‑POSTS AND FURNISHING OF INFORMATION BY CLEARING AND FORWARDING AGENTS

RULE ‑ 53

[NATURE OF ACCOUNTS TO BE MAINTAINED BY DEALERS AND ASSESSEES] (Sections 24, 28 and 29)

(1) Every dealer shall keep separate account of sales and purchases made (i) in the State, (ii) in the course of inter‑state trade or commerce, (iii) in the course of import into India and (iv) in the course of export out of India.

(2) Account of sales and purchases made in the State shall be kept in respect of different classes of goods liable to tax at different rates of tax separately. The dealer shall maintain a 'Day Book' showing the following particulars of sales and purchases made every day, namely:

SALE SIDE/BOOK
	Date	Source	Invoices	Value of goods sold in the State				Output
		issued/ Entry No	Exempt		@ %	Total	Tax
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)
Invoiced sales
Petty Sale Book

Note 1:‑ Value of goods sold shall not include tax.

Note 2:‑ Columns (d), (e) and (f), classify the goods according to different rates of tax applicable. Add more columns, if necessary.

PURCHASE SIDE/BOOK
	Date	Source	Value of goods purchased in the State	Tax paid
			Exempt @ % @ % Total
	(a)	(b)	(c) (d) (e) (f)	(g)
On tax Invoice
Other Purchases

Note 1:‑ Value of goods purchased on tax invoices shall not include tax.

Note 2:‑ In columns (d), (e) and (f), classify the goods according to different rates of tax applicable. Add more columns, if necessary.

(3) Every dealer who is required to file annual commodity tax return under sub‑rule (4) of rule 16, shall further keep separate account of sale of each goods or class of goods listed in Schedule II appended to these rules where such goods are sold for the first time in the State.

Explanation.‑'goods sold for the first time' means sale of goods, which have not been purchased from VAT dealers in the State.

(4) Every commission agent, broker, del‑credere agent, auctioneer or any other mercantile agent doing business as a dealer, shall maintain accounts showing:

(a) particulars of authorisations received by him to purchase or sell goods on behalf of each principal separately;

(b) particulars of goods purchased or of goods received for sale on behalf of each principal each day; and

(c) details of purchases or sales affected on behalf of each principal each day.

(5) Every assessee who is required to deduct tax at source from payments made to payee(s) under section 24, shall keep account of the payments made, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner, to the payee(s) in relation to or for the execution of the works contract(s) or the supply of goods, as the case may be. The accounts shall be kept separately in respect of each works contract or the contract for the supply of goods and each contractor or supplier, as the case may be. The assessee shall, when required by the assessing authority to whom he has furnished returns under sub‑section (3) of section 24, produce the accounts before him.

RULE ‑ 54

[TAX INVOICE, RETAIL/SALE INVOICE] (Sections 28(2) and 30(2)

(1) A tax invoice shall be issued by a VAT dealer when making sale of goods in the State to another VAT dealer for resale thereof or for use in manufacture or processing of goods for sale. A retail sale invoice shall be issued by a VAT dealer, a casual trader, or a lump sum dealer, when making sale of goods in the State to a consumer or to an unregistered dealer. A sale invoice shall be issued for sale of goods in all other circumstances. A delivery note shall be issued for effecting delivery of goods whether as a result of sale, dispatch on consignment, or for any other reason but when an invoice issued for sale of goods accompanies the movement of goods, it shall not be compulsory to issue a delivery note. A consolidated sale invoice referred to in the proviso to sub‑section (2) of section 28 shall contain reference of all the delivery notes showing delivery of the invoiced goods.

(2) A retail sale invoice shall be at least in duplicate. The original shall be given to the purchaser and the duplicate ‑ a carbon copy of the original ‑ shall be kept in record. A tax invoice, sale invoice or delivery note shall at least be in triplicate. The original shall be given to the purchaser, the duplicate to the transporter, and the triplicate shall be kept in record. Duplicate and triplicate shall be carbon copies of the original. Each invoice or a delivery note shall be machine numbered or shall bear a printed serial number in an ascending order. A dealer may make more copies of an invoice or delivery note than the minimum number prescribed above but each copy, whether prescribed or not, must clearly bear the pre‑printed purpose, it is to be used for) like, "Original ‑Purchaser's copy, "Duplicate ‑ Transporter's copy", "Triplicate ‑ Office Copy".

(3) An invoice or a delivery note shall at least contain the following particulars ‑

Tax invoice/Retail invoice/Sale invoice /Delivery Note

Serial Number: Date: DD:MM:YY

Time: HH:MM

Note: ‑ Time is to be mentioned by stone crusher owners, quarry contractors/ lessees in every case, and by other dealers in case the value of goods exceeds ten thousand rupees.

(i) Full name and address of the selling dealer/ consignor with his TIN, if any

(ii) Nature of transaction ‑ whether sale, consignment transfer or job work etc.

(iii) Name and address of the purchaser/ consignee (in case he is a dealer registered under the Act, mention his TIN)

(iv) Description of goods

(v) Quantity of goods

(vi) Value of goods with break‑up according to rate of tax applicable (In case of delivery note, approx. value may be given and no break up is necessary.)

(vii) Tax, where charged separately (Not compulsory when a delivery note is issued or an invoice is issued by a lump sum dealer, an unregistered dealer, or a VAT dealer making sale to a consumer.)

(viii) Vehicle number (Where the goods are carried in a vehicle.)

(ix) Name of the person carrying the goods (Where the goods are carried in a vehicle.)

Signature of the selling dealer/ consignor or his authorised signatory.

Name in full and status

Note:‑ An illustrative arrangement of items (iv), (v), (vi) and (vii) in an invoice issued by a VAT dealer for sale of goods by him is given below:

S. N.	Qty.	Description	Price per unit	Value of goods (quantity x price per unit)
				Tax	4%	12.5%	20%	Total
1.	10 Kg.	Wheat flour	Rs. 15/-	-	150.00	-	-	150.00
			per Kg.
2.	1 Kg.	Common salt	Rs. 15/-	15.00	-	-	-	15.00
			per Kg.
3.	3 Nos.	Chocolates	Rs. 10/-	-	-	30.00	-	30.00
			per piece
4.	2 Nos.	Wine bottles	Rs.200/-	-	-	-	400	400.00
			per piece
5.	5 Kg.	Moung	Rs. 18/-	-	90.00	-	-	90.00
			per Kg.
6.	5 Nos.	Glass tumblers	Rs. 11 /-	-	-	55.00	-	55.00
			per piece
Total of 1 to 6 (Price of goods without VAT) VAT chargeable)				15.00	240.00	85.00	400	740.00
(Total X Rate of tax)				0.00	9.60	10.63	80	100.23
Total price (Price of goods with VAT)				15.00	249.60	95.63	480	840.23

In the above illustration, the selling VAT dealer shall debit Rs.840.23 to the account of the purchaser and credit Rs.15.00 to the 'Exempted‑goods account', Rs.240.00 to '4%‑goods account', Rs.85.00 to '12.5%‑goods account', Rs.400.00 to '20%‑goods account', and Rs.100.23 to 'VAT account'. On the other hand, if the purchaser is a VAT dealer, he shall credit Rs.840.23 to the account of the selling dealer and debit Rs.15.00 to the 'Exempted‑goods account', Rs.240.00 to '4%‑goods account', Rs.85.00 to '12.5%‑goods account', Rs.400.00 to '20%‑goods account', and Rs.100.23 to 'VAT account'.

In case of a retail sale, if the tax amount is not separately 'shown, it may take the following shape:

S. N.	Qty.	Description	Price per unit	Value of goods (quantity x price per unit)
				Tax	4%	12.5%	20%	Total
1.	10 Kg.	Wheat	Rs. 15.50	-	155.00	-	-	155.00
			per Kg.
2.	1 Kg.	Common salt	Rs. 15/-	15.00	-	-	-	15.00
			per Kg.
3.	3 Nos.	Chocolates	Rs. 12/-	-	-	36.00	-	36.00
			per piece
4.	2 Nos.	Wine bottles	Rs.240/-	-	-	-	480	480.00
			per bottle
5.	5 Kg.	Moung	Rs. 19/-	-	95.00	-	-	95.00
			per Kg.
6.	5 Nos.	Glass tumblers	Rs.12/-	-	-	60.00	-	60.00
			per piece
Total of 1 to 6 (inclusive of tax)				15.00	250.00	96.00	480	84

In case retail sale invoices are issued in the above format, the VAT dealer should compute the element of tax on his total sales of the day taxable at different rates by the following formula:

tax = r x Sales

100 + r

where r is the rate of tax (If rate of tax is 10%, r is 10)

Illustration ‑ If total sales of the day taxable at 4% and 10% are respectively Rs.4,160/‑ and Rs.2,200/‑, the tax will be Rs.160 and Rs.200 respectively, total Rs.360/‑.

(3) Only an original copy of a tax invoice shall be valid to set up a claim of input tax for the purposes of sub‑section (2) of section 8. The original copy shall bear the words "Valid for input tax" on it.

(4) Before making use of any new series of invoices and delivery notes, the dealer shall inform the assessing authority concerned of their serial numbers.

(5) Every dealer shall maintain a 'Petty Sale Book' for keeping record of un‑invoiced petty sales made by him because he is not required to invoice such sales under sub‑section (2) of section 28. In Petty Sale Book shall be recorded each un‑invoiced petty sale or aggregate of group of sales made near about the same time rate of tax wise without necessarily making mention of the customer's name and description, quantity and per unit price of the goods sold. The total of each day shall be struck separately and posted in Day Book.

RULE ‑ 55

[AUTHENTICATION OF ACCOUNT BOOKS] (Section 29(2)(c))

(1) A registered dealer when required by the assessing authority shall produce before it any book, document or account relating to his business for the purpose of authentication.

(2) The Assessing Authority may, as far as possible with prior notice, authenticate the books of accounts of the dealer by visiting his place of business where the books, documents or accounts are kept.

(3) The Assessing Authority shall append his signature along with his seal at one or more places in each of the books, documents or accounts and record a certificate in the following form at the opening page thereof

"Certified that this book/ document/ account contains pages _________to ________ and I have put my signatures along with the official seal at page Nos. ______ and ______

(Signature of assessing authority)

Name in CAPITALS _______________________

District ______________

Date ________

(4) The assessing authority shall keep a regular record of such authentication in the file of each dealer for utilisation at the time of inspection of his accounts or stocks.

(5) The assessing authority shall make a note of such authentication on the list, maintained under clause (b) of sub‑section (2) of section 29 by the dealer.

RULE ‑ 56

[DECLARATION FOR CARRYING GOODS] (Section 3](2))

(1) The declaration referred to in sub‑section (2) of section 31 required to be used by a dealer for despatch 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 or for carrying any goods purchased from any person/dealer in the State who is not required to use a declaration shall be in Form VAT‑D3 (Inward). 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.

(2) 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 the date from which the declaration forms are declared obsolete and invalid, surrender all such forms which may be in their possession to the officer incharge of the district from where they obtained the same and get in exchange such new forms as may be substituted for the forms declared obsolete and invalid.

(3) 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 provided the said date is correct and not inconsistent with the facts and circumstances of the case,

(4) A declaration shall be in three parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter, as the case may be. Any movement of goods valued at ten thousand rupees 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‑133 (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 referred to in sub‑rule (1). 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.

(5) The 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.

(6) 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 and while doing so 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.

(7) The dealer to whom the declaration forms have been issued shall be responsible for their proper custody and use. If a declaration form, whether unused or filled in 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 in respect of one or more such declaration form(s) so lost, 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.

(8) The Commissioner may from time to time with the approval of the Government make changes in the design of declaration forms including the number of foils in the form and the manner of filling them, and order that the new forms be printed according to the changed design. He may by order in writing exempt certain class or classes of dealers from making use of declaration forms or permit them to make use of self‑printed forms subject to such conditions as he may impose in his order. Any change made in the design of declaration forms and the manner of filling them or any order passed under this sub‑rule shall be publicised through the website www.haryanatax.com.

RULE ‑ 57

[DECLARATION ‑TRANSIT SLIP] (Section 3](4))

(1) The declaration required to be furnished under the first proviso to sub‑section (4) of section 31 shall be in Form VAT‑D4 (hereinafter referred to as 'transit slip'):

Provided that where tax‑free goods exclusively are carried in a vehicle, no transit slip shall be required to be furnished.

(2) The transit slip shall be filled in by the owner or person in charge of the goods or owner or driver or person in charge of the goods carrier himself.

RULE ‑ 58

[CHARGES FOR KEEPING GOODS ON SUPARDART] (Section 31(6))

The charges for safe custody of goods detained under sub‑section (6) of Section 31 and handed over by the officer detaining the goods to any person for this purpose, shall be paid to him, on making a claim in this behalf, at the rate(s) fixed by the Commissioner from time to time. The charges shall be recovered along with penalty, if any, from the owner of the goods.

RULE ‑ 59

[UNLOADING OF GOODS] (Section 31(6),(7))

(1) Where the goods are unloaded and detained under sub‑section (6) of section 3 1, the Officer in charge of the Check Post or Barrier or the Officer referred to in sub‑section (2) of that section shall prepare and issue to the owner of the goods, person in charge of the goods or goods carrier, a receipt specifying the description and quantity of the goods detained and their value, as ascertained from the bill or bills required to be produced under sub‑section (2) of section 31 or worked out keeping in view the prevailing market rates in respect of such goods.

(2) The security referred to in sub‑section (6) of section 31 may be furnished by the person concerned in any of the methods specified in rule 70.

(3) The Officer accepting the security or surety bond shall, after giving cash receipt in Form VAT‑G4 where security is furnished by deposit of cash or an acknowledgement where security is furnished in any other form, pass an order in writing releasing the goods.

RULE ‑ 60

[PUBLIC AUCTION] (Sections 29(6), 31(9) and 49(3))

(1) Goods which are detained under sub‑section (6) of section 31 and which are not released owing to failure to furnish security or to pay the penalty imposed under sub‑section (8) of section 31 within the time allowed shall be sold in public auction after following the procedure as laid down below

(a) the officer shall cause to be published on the notice board of his office a list of the goods detained and intended for sale with a notice under his signatures specifying the place where, and the day and hour at which, the detained goods are to be sold and display copies of such lists and notice at more than one public places near the Check Post or barrier or other place where the goods were detained. Copy of the list and notice shall also be displayed in the office of the Officer In charge of the district having jurisdiction over the area where the check post or barrier or other place where the goods were detained is situated. Normally, a notice of not less than ten days shall be given before the auction is conducted.

(b) Intending bidders shall deposit as earnest money a sum equal to ten per centurn of estimated value of goods.

(c) At the specified day and time, the goods shall be put up in one or more lots, as the officer conducting the auction/sale may consider advisable, and shall be knocked down in favour of the highest bidder subject to confirmation of the sale by the Officer in charge of the district concerned if the officer conducting the auction is an officer subordinate to the officer in charge of the district.

(d) The auction purchaser shall pay the sale value of the goods in cash immediately after the sale and he will not be permitted to carry away any part of the goods until he has paid for the same in full and until the sale has been confirmed by the appropriate authority mentioned in clause (c). If the purchaser fails to pay the purchase money, the goods shall be resold by auction in the same manner as provided in clauses (a), (b) and (c) and earnest money deposited by the defaulting bidder shall be forfeited to the State Government. The earnest money deposited by the unsuccessful bidders shall be refunded to them immediately after the auction is over.

(e) If any order directing detention is reversed on appeal the goods so detained, if they have not been sold before such reversal comes to the knowledge of the officer conducting sale, shall be released, or if they have been sold, the proceeds thereof shall be paid to the owner of the goods;

(f) No goods shall be sold by auction under this rule except with the prior approval of the officer in charge of the district.

(2) The procedure prescribed for public auction under sub‑rule (1) shall be followed in respect of conducting sale of goods by public auction under the first proviso to sub‑section (6) of section 29 or subsection (3) of section 49.

(3) Where any goods required to be disposed of by public auction are of perishable nature or subject to speedy and natural decay or are such as may, if held, lose their value or when the expenses of keeping them are likely to exceed their value, then such goods may, with the approval of the officer incharge of the district, be sold immediately to the highest of at least three offerors, dealing in like goods, making the offers on invitation.

RULE ‑ 61

[MAINTENANCE OF ACCOUNT BY CLEARING AND FORWARDING AGENTS] (Section 32)

Every clearing or forwarding agent or dalal shall, as required under sub‑section (2) of section 32, shall keep and maintain true and correct record in Form VAT‑T1 in respect of consignments of goods handled by him.

RULE ‑ 62

[RECORD TO BE MAINTAINED BY THE CARRIER] (Section 31(14))

(1) Every carrier of goods or agent or a transporter including an employee of a Transport Company or booking agency shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport in the form of Transport Receipt, Forwarding Note, Waybill, Dispatch Register and Delivery Register, which shall be in Forms VAT-T2, VAT‑T3, VAT‑T4, VAT‑T5 and VAT‑T6 respectively. Such record shall be preserved by him for a period of five years. He shall also preserve in record the letters of authorities mentioned in clause (d) of sub‑rule (3) for a similar period.

(2) Transport Receipts and Waybills shall be serially numbered in consecutive order. The last serial number shall go up to 1,00,000 where after a fresh series of Transport Receipt and Way Bill shall start, intimation regarding which shall be given by the transporter to the officer incharge of the district before bringing the fresh series in use. The Dispatch Register and Delivery Register before use shall be got authenticated from the officer in charge of the district or Excise and Taxation Officer or Assistant Excise and Taxation Officer in whose jurisdiction the place of business of the transporter is situated.

(3) No carrier of goods or agent of a Transport Company or Booking Agency shall transport, accept for booking or release any consignment of goods, the sale or purchase of which is taxable under the Act, unless

(a) the consignment is covered by a copy of purchase invoice or sale bill or delivery note, as the case may be;

(b) the particulars regarding consignment intended to be booked are furnished in the forwarding notes in Form VAT‑T2 by the consignor;

(c) the Transport Receipt bears stamped endorsement from the consignee indicating his full particulars and Registration Certificate number, if any;

(d) the person taking delivery of goods or delivering the goods for booking furnishes a letter of authority from the consignee or consignor containing his specimen signatures duly attested; and

(e) the transport receipt or the forwarding note in respect of consignment of goods brought from a place outside the State or intended to be booked for a place outside the State by a dealer not registered under the Act is countersigned by the Excise and Taxation Officer of the district or any other officer authorised by him.

(4) The driver or the person in charge of the vehicle shall always carry with him a copy of Waybill in Form VAT‑T4 and a copy of the Transport Receipt in respect of each consignment of goods being carried.

(5) Where delivery of consignment is given to the consignee without the aid of Transport Company or Booking Agency, the owner, driver or the person in charge of the vehicle shall maintain the record regarding delivery of consignment in a register in Form VAT‑T6.