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TMI Bloge-Transit PassX X X X Extracts X X X X X X X X Extracts X X X X ..... Hi, I want know the details about e-transit pass, whats the procedure who has to provide that pass etc., Kindly clarify the same. - Reply By SURENDRA BABU MUTHYALA - The Reply = When the goods from one state to another state passing through a different State, then obtaining e-transit pass is mandatory from the Govt. of that different State to ensure that the goods are not being unloaded or sold in that State and have been destined to the State as per records. e-Transit Pass of which state you are referring to ? - Reply By Felix Gnanaraj.S - The Reply = Helo Mr.SURENDRA BABU MUTHYALA, From Tamilnadu to other states and also reply who has to issue that transit pass - Reply By SURENDRA BABU MUTHYALA - The Reply = e-Transit Pass s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be obtained from the AP Government Border Check Post if the goods are passed through AP. You may login to www.apct.gov.in and then click on CTD Main Portal. Home page appears. In the middle of the menu boxes find e-check post . Click on it. You will find Transit Pass.Click on it. e-Transit Pass format appears. Fill it and submit to the check post authorities. If you need any help you can have it in the same menu down the Transit Pass. For on hand information the relevant Section and Rules are narrated here under: Section 47 of APVAT Act: (Transit of Goods) Where a vehicle carrying goods coming from any place outside the State and bound for any other place outside the State, pass through the State, the driv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or other person-in-charge of such vehicle shall obtain in the prescribed manner a transit pass from the officer-in-charge of the first check post or barrier after his entry into the state and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person-in-charge of the vehicle and accordingly the tax shall be assessed and penalty, if any shall be levied in accordance with the provisions of the Act: Provided that where the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the burden of proving that the goods have actually moved out of the State shall be on the owner or person-in-charge of the vehicle. Explanation: If a vehicle is hired for transportation of goods by any person, the hirer of that vehicle shall be deemed to be the owner of the vehicle. Section 48 (Documents to be accompanied while in Trnsit) . The owner or other person in charge of goods vehicle or vessel shall carry with him:- (a) bill of sale or tax invoice or delivery note; (b) log book or goods vehicle record or trip sheet; and (c) such other documents as may be prescribed, relating to the goods under transport and containing such particulars as may be prescribed and shall su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit to the Commercial Tax Officer, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed. Rule 58 of APVAT Rules ( Transit Movement) . In order to obtain a transit pass under Section 47 the driver or the person in charge of the goods vehicle shall submit such documents and furnish such information which may be relevant or necessary along with payment of a fee of ₹ 50/- in cash or by way of Demand Draft or treasury challan to the officer in charge of the check post or barrier after his entry into the State . The amount of ₹ 50/- so collected shall be remitted to the head of account of user charges. (The original sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule (1) In order to obtain a transit pass under Section 47, the driver or the person-in-charge of a goods vehicle shall submit a declaration on Form 615 to the officer-in-charge of the first check post or barrier, after his entry into the State and shall also furnish if so required, any other information that may be relevant and necessary. is substituted by the G.O MS No 29 Rev (CT-II) Dated 10-1-2007 w.e.f 10-1-2007) 2) The Officer in charge of the first check post shall after examining the documents and after making such enquiries as he deems necessary, shall make out a Transit Pass in Form 616 in triplicate and issue the original and duplicate thereof duly signed by him to the driver or person-in-charge of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he vehicle after obtaining his signature at the end of the declaration provided in the said form . (The original sub-rule (2) The officer-in-charge of the first check post shall, after examining the documents and after making such enquiries as he deems necessary, shall make out a transit pass on Form 616 in triplicate and issue the original and duplicate thereof duly signed by him to the driver or the person-in-charge of the goods vehicle . is substituted by the G.O MS No 29 Rev (CT-II) Dated 10-1-2007 w.e.f 10-1-2007) 3) The driver or the person-in-charge of the goods vehicle shall carry the original and duplicate copies of the transit pass and shall tender the original copy to the officer-in-charge of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last check post or barrier before his exit from the State. Provided that where the goods carried by such vehicle are, after their entry into the state, transported outside the state by any other Vehicle the number of that vehicle shall be recorded in the original and duplicate copies of the transit pass and certified by the officer prescribed. ( The proviso to the sub rule (3) is added by G.O MS No 29 Rev (CT-II) Dated 10-1-2007 w.e.f 10-1-2007) 4) The driver or the person-in-charge of the goods vehicle shall stop the vehicle and allow the officer-in-charge of the last check post or barrier to inspect the documents, transit pass and the goods in order to ensure that the goods being tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en out of the State are the same goods for which transit pass had been obtained. 5) If on such inspection, the officer-in-charge of the last check post or barrier is satisfied that the goods being transported are the same goods both in quantity and description noted in the transit pass, he shall affix the seal of the check post on the duplicate copy of the transit pass under his signature and allow the vehicle to pass into the other State. 6) If on such inspection, it appears that the quantity of goods under transport is less than the quantity noted in the transit pass or the description of the goods is different form the description noted in the transit pass, the officer-in-charge of the last check post or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barrier shall presume that the goods to that extent have been sold within the State by the owner or other person-in-charge of the goods vehicle and shall accordingly assess the owner or other person incharge of the goods vehicle as specified in Section 21. The said officer shall have the power to detain the vehicle so long as he may reasonably be deem it necessary. Like wise every State has got separate set of rules. I can clarify if the desti nation is defined. - Reply By SURENDRA BABU MUTHYALA - The Reply = It should be borne in mind that once a Transit Pass is obtained from the first border check post when you enter into AP, the Transit Pass should compulsorily be surrendered at the last border check post of A.P. The driver of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods vehicle shall be strictly instructed to be more careful about this since in many cases notices have been issued to the owners of the goods for non-surrender of the Transit Passes which will invite unnecessary penalties. - e-Transit Pass - Query Started By: - Felix Gnanaraj.S Dated:- 4-7-2015 Value Added Tax - VAT-CST - Got 4 Replies - VAT and Sales Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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