Home Circulars 2012 VAT - Delhi VAT - Delhi - 2012 This
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RANSPORTERS/ DELAERS / GENERAL PUBLIC - VAT - Delhi - PUBLIC NOTICEExtract GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (PR BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110002 PUBLIC NOTICE ATTENTION:- TRANSPORTERS/ DELAERS / GENERAL PUBLIC I. This is for information of all concerned that in accordance with section 61 of DVAT Act 2004 read with Rule 43 of the DVAT Rules 2005 , the owner / driver or person incharge of goods vehicle while carrying goods in Delhi should carry with him the following documents: - 1. Transport receipt in Form DVAT 32 (GR) 2. Sale Invoice or delivery note in form DVAT 33. II. The dealers, manufactures, importers, exporters, Custom Handling Agents, etc., carrying goods through their own vehicles, are also required to carry the above documents, since they are included in definition of transporter, while transporting goods in Delhi. III. If goods are being carried by a transporter without the documents or without proper and genuine documents or without being properly accounted for in the documents referred to in sub-section (2) of section 61 of the Act, the transporter shall be liable to a penalty forty paisa in a rupee for the value of such goods u/s 86 (19) of the Delhi Value Added Tax Act, 2004. IV. All concerned are, therefore requested to carry the above documents to avoid any inconvenience or detention of their goods vehicles by this department. Issued in public interest. Sd/- Additional Commissioner (PR)
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