{1) An '[lppliGatlorl fOr rdul"ld {}f <In amount Ot IQx, penally or Interest :tt::fm Iss;bill und.{lt th... Act and th,,:;Q nJ.i~, .•t,... 11 b'" IT'ilde to tM <lHSly~l.Qd orricgr In !"orrO VAi-29. Th~ lljJplic<O\it>n ,;0 madf;l .h,,11 ollfrt",in the ilmulIL% Dn which tl'Kl ",fu,Jt1 ;,; dElimf;ll.l.
(2) The "ppliC;a!i()f'l for Il ~IOIi rn at ralum:i umSer S"dic;;l 11l i:m ","",unt OF dir,,~l "xp:Jri t>U\ "f;he h,rrltDry o(lrllJi". "h~1I be "LJPported t-Jy Ihe toh:J.Y.n;J oocurT>3nl:!;. n<0'n9ly:- (,,) COPY (If th" invofce i'lSUOO to t~ fOllliqll hllyer ;
(bi Bill cit Iltdjng. AirwEl'/ Sill, ShippinO Bill or Simil~r DOClIm"nls, <:on1<Jinil1g "l et El':Uort Order' endOrsed by ClIS1DrTIS Aulhortties ;
{c}. Custom cice'ance certificate ill case (If e:>Iport to Nc'pal and l:1 h~rtan ; '" (ell t,rij 01(18r Docul1l{lnt. which rnay be 5pecifled by" 1118 GWGffimenl.
~3) TI1", apP'lI(;,£l~(Jn for a d"'im lJl relllr·.O On "CCOLJ 0t of ~nllitirn.:ltc <:Xport shall be ~uri'(]rlAd by lh... fflllow.ng documents. n..me:y :-
(a) Copy ot 8ill ()f looing, AjrN~ Bill. Shipping Bill t>r 3i;nil"r DOCllmOil~.
,,,,ntil,njng "Lat Export Ord"",' "" E:lnd""'''d tly Cu,.t",,,s Authori1l<lS ; a;'r:j SEC~O"l' 18 and J~.
-----~------ --,-----_.• (4} '~'\:·np.rP. the (~!:Jn~.i~ ~(i~i\l~ :I.foP. to ~xce?:$ in~:"l L~J croo"i. whir.t~ i1Ie:;y.bF.'
Ija..~ tr:l i:~t.c~ -SlatF.- sa!cf.i. C' ~nsianrr.~n( ~~ r t.(iJ.I~(;~~ lr,:.;ir:s.~ur sc:: !es, eXlJurts ~ ~ d Ily 01 nf!r (~a;':;G:1 IJ :)uer ih~ Act. ~'(: per!=:nn cbiiniilf1 refu n(J "..:,)i \;-1: I 5=iLt:\...::h Ltii-': r'..c'':;iJ Ir;HrltR r, N::':~()P.
r: th~ form .::J~ fi.~t~lt:){y dL>;.!aiftlioi"1 r:.r~~r:!ibcci t..lldF.-r ~he C~:~ltj,=ll. :SfJ!(!~ r::-11. J\:;:.. • ~SQ, :'~., 0. O. r: E1 or F.) fUrins. ;::!~.~ U'll!' C~Fie may Lv;, (:: ~r-y O~le;- irnCl:~. '~\.·i:h ':']!1r:'I!~! st;.H~r.:~r'lt pr<lo.::r;t;.;.:d u"l.'"r rll 1:0 -I ;).
,~; ,l\rw (;;iJi"1 not 3L~;J~)rT~(~ ~iy ~hl,) ~lrjfBaaidC·L:C,H:'F:r.lS, ,;=:it~1I roc;: b(; adrt~!33ilJl');
ttl t1e ·".~",nt of ol.:h rloclIn,ilrit be:n·~ ""l tJ"nishGd, ;,rd til" pp.r~ol1 ~r;rJl: file 8:1nLJ;J;. .
S'C;CLO". "n~ 1lCCDt.ji"rily ~:en~T"ilhlh€) [\00 iiinr.:;l' t.1~ i,'1(a~~t :>, pf'""lt~', if ~"'l'.
(8) II I~", design;}l"l! '1~OC' ~. t;>r 'r.a\o:i",~ our:h ~cru:injl ~11r.1 in«u iry, as IK d"f'rn~ ncca::i58IY, Is sHti~~::~d tt'Ja: the ':-Iuilrl Of ref'JtlG if: ;~dmi~~it;le, tie stliilll :=!ll!)4(X;L if: tl1C pmoi>,k"lns d ""c:ion 3:1, df#e,n1irP- 1h,; ClI010lHII :;t cefund ,l,'"l ~h~.i1 :.- ::,,) ji lhe [,r,lolmt to bt:: ,[;t!Jndec do"" nm ,,)'cc~d rupe~>; or." .~~, '<'CC1rrl th<:
"rde~ "f 3.,,,,:tiolli'-'9 th" refund ; flnd
(b) ij the '31n<Junt 10 Ix; ""f,) nded :).lI.~af!<1~ NplJl?s cn" 1<1~. oubl"il tllC """ord vI Ih", -::= j[)~""hC{ .1iI11 'lis rcwfT'mp.fldc:t<Jn~ to the ,o""i~t;;mt E.d'e :,I)<J T:lxaiion ~rnri1ISGiunp.r, in Chil!"!lP. of til{; Oiol,iGl for :1",,1 orcie" "f refund.
\~h(} s:h<1l! rP.cord :i1" <Yc'ers "r ,,,.-.;tionlllg the relu,l<1, (7:. Whcril lhe refU,ltl i~ ~rising Gut 01 '> j~d~tnetlt of iJ ':cult (j( an c-rdel ul ;;c· . "~!t1'jril~' U1~6e " ~,a Act tnQ pp.rson cia; minl/ {I',() ,,".md, ~h.ajl 'Il~o ':'PI'" orj a c"riofi"ct c::>py ut fil;ch jLdg,,,""t Of ",up-r, .
(8) No r"i\JIld ;;1:;;11 he <llloWlOd. if ttl(: Jl"rton has rot filod rc1:,J'1l Cf ~"id t«, ~ ;:Jer the p!'ovioi'J"S I)f ttl" ....ct :mtl Ul'lse t"l.Jlc~.
(~,) ':P.) Pcr~u'n~ or or(;''''nrr''tt;ol''~ "isted in S,;~",.-l()Ic--G, fTl::ly <J~(lIV to th~ d:::~.'Qn;rled offi<;<i' for !he ",fund of 1;))< in Form VAT-2M.
(I)) Til., ref\md s/';~n he g,-ant"j only 011 C€rl'flca(e giver. tty JI1:1 ~son nr lhl'J Ch;.,r or Ihe orQanl,7.;:,li[;r> ihat It'Ie goods ""., pJ:n;has~r) tor U~lJ 'n the altic;iar f<Jt"lI:[ionil)g or tb~ 'organiL" ii:"
~Ci R"~llnd of l<l. lInder e:"LJ"" tal, shall be ~1I:"lWP." on purch1lse~ ",,,.-le . fI UHl a tlXBbl" person "r " regisrort!d person "~8insl ill""i,,,, (Iv) -n',e ,i'!li.rnd vOli(;~-er i:l Fmrn 'JAT-3(j Dr re\ll~iJ "djustm",nt "'lIef ," F<J'nl VAr-3M, as t10 "else: m"y !'''. stl,,'1 \)., j.~uec \\'ilhifl t< pc.;ou of siX11 tl.,\·" frotflUIf'.-l~ of subrn i5~ ioJ1 01 "flplic~tiun ~or m'LJnd.
. . (~1) Where cl~irr to,- rclu',d i. fOl'nJ inf'dm,soibl", ,h(- d(J"i'l.,~ecl l)1~r.er ~n~,1 1:,,,,-,,, .~ 11 cha tQ 1hc ilppliCDnt ~:;k i~~ I~ ir-l I" Shf)"•.,. C-d ~~.. ,:10 ~" wr. V <no ~;'rl icmiofl stlllulr.· pct L'" rP.iectcd. It the JCoi~nl:lte vflicer I~, ret ~~~stiP.d wlt'i Ih" ceDSCfl~ R(kllK;l>:l :-I.' thp. ~ppli""f)t. hc· rn"y reject th" appliGulian fo " luiu'lll.
. (12) The ICPUM, m(.l(J[3 under stJcli{}.~ 18 or s~clion 3!l. <J~ 1~~ c~,,, m:;.:, t>3, shun·be enICf&d in thl: refund fuyl;;t,,( m~irl<ljn'3d (or lhio jJlJr(JQS0 "' Funn VAT-30C ani!
. VAI-30B, r'Jspadi~ly.
< ('HD,Allz..0l' GAL (EXTRA.), MAY 2<', 20(1(1 (J'{ST 5,192& S,\KA) 643 , CHArTERNIII MAlfllTEN,6,HCE OF ACCOl!Nts 53, Mainter!ance Df accountl; bv It p..rson.-(1) The'lollClwing rAcords &.<:to:14:', m~l' De fTl~inlai'1ej by a 13X8blfl pcrsoo, which will incluce,""::
{~) ,a motltnly VA I OCCOUIlt sp(;cifyi"g to~al ol,;tP'J1 tax, loli<l :,nput hlx and net rex p~'cmle 0' 1118e~ lax Cfl'ldit due for r,,,1")' rorw"1{1 :
, {b) pUfchB~F. rQco'o~, .h()\l'ing {j~ l<lils of ~ ..rt:hases em wh!ch t~x bas he"," ",.id, pLlrcl1FJSDG rr. atJE;l wl~hoot pa)'Wem <71 In>. and purcl1ase5 m.ode, from 'Jutaid.., lhe L1ni"n TCfT~"'Y. Cha;'lclig"'h, Ori8in;lI.t~ in'/oir-as for purchase~ on wh,:;h 1i3x h8!; ucen p"id .lnd irl'",ice~ mqlL:rchases rTIClde wittltlU t pa\ffi1ent of VAT, s~AlI aLi be Illt<:/ncrl d~!<:l wise;
(:) S!'I0;6 rooonls &howi~ :>Cpal'lrt!l'l~ sales f"'~je at dife~nt tax r<lte , zero- ' r-dl~j [;)Xoole .!lles "'f),,1Inx·fn.~8,,1"& and cop'£:; Clf Vsl i""'uices ['8lalGd t:;.
tLl~abl'" ~<l;es and InV<lir.E;Is reLate'o Ix:l t,ix fr€<:l s"lcs, st'lall 'De retained dmewi~a and in "umerle,,1 or<Jcr :
(el) "lcord of iflwr·state .al~s and i"tef'~tate !tansfa- of gms" ir.(;luding !hal of !1000& sent f()1 job Work, SllfJPQrlOO by "t"tl.Jtol'y der-l>J '<l00!1~ fllld such other "videncE! <IS may PE rcle'fflnl :
(e) d"tails of input tID: calculations, ",tlE;re 1hc :c1Y.:?i)',,, Pi>'rsor. is maki'lg [mll'1 tall.'lblf: lmd t<lX free s",kls :
• , , {t) stock tccord!'l ;;hawing stock rR~/;:lts afld d Ispatchas ~Itlcl sl:>cl( ()f m<lm.'fficlur'Cd goods :
(g) ordE;l' rooord~ ~d c.elivG'"y' chall,.ilns. whe""'.... appl"r.o;t;!c :
(h) anr ual dccourrt~ i "eluding tr'<lClinog, pror,Ulnd lo"~ ac.count6 erld ltle b;<",nce :G~eet : and , ,
(i) U" nil. records, mclutlio.g statem~ms, che,\u(J book wur.tor foil" ClnG Pl'Y in-~,ip.s.
(n Too follQwi 119, relXJr(ls, may h~ mClimai''';'d Q)' 8 fP.!Iist~red per=n, rar1lElfy : :' (a) d"t~ls ollila 1l00ds,plJrcha~ed llnd s"lrl by him: "nd ' (b} c!lsh beak, di'l~'book, '~dger, i"lJ<JlcC Of hi~1 tJl:d.s ann pu,ch1!s.a vDlIctl"n;.
(3,\ Specj:'nen '" ",ale '1rul purcMse w.gis~eT" tor taxable r"r'SOn and n.gisterad pcrwr, whlc.1 are ""li'<Jbie in ;:.:Jnr, VAl -31, F[)r111 VAT-::~~, I-orin VA "-'33 m'" !'-onn VAT-34.
""'I>'letively. Thc~c SJl""imCl1S a", provided to t:3cilil~J" a person lur prOp~T '!'\<llnt~m ..ncc ,cf ar,r";un!s. A PE;lr>;or. mi3Y, mDints" ~count hool{s <15 PIlr his fcquirn" ICf113 ~nd naturt:! d busine5~. llut ;M.'l' shall conlklin Ihe inlormalxm as per the .ofI)~id ~pcci men, 54, Polr1lculars to be nncmtio!J"d In a VA.T Ilwoic".- (1) A VA,l Inl.'Oicx:. srotl S<x;kr:15, b" Issl'e':i fr"m dUly t<Jund Irrve;w orC<1$h memo blXlk, Ol\Ce;l! when iW[l.CElS are prnP'lred on campu tar cr any otnQf eler.trufllc (tf" mac~anical device, ~t sMIl be ell I=t.in trip/kate i, n, OrIginal C<)p)'. ~(;l>nd CClp,' and fue l"sl copy, Tho reapet>liV<l CllfjiF,l!; of the invoice bh~ll be'" those wnnJ~ deany, -,.--.
644 ClID. f\nM~.GA;:, {EXTRA:), MAY 26, 2()ft(i (J YST :\ If(2~ SAKA)
(2) Oil the Oriqinal cory of In" VAT rl1V<,)i~, ine .\'lIor<!s 'Inpu! Tax C'p.dit Is av~ir3111<J ~) R ~fS(Jn agatn"L tt->is cupy' stlilll De pri qted ';1Il(1 it will be i3SlI".r: <0 tha otlrchaS.Qr Mry, Orr l~ seOOl'ld CQP'.I. ~1l\ words 'thi. oopy dOEl. not on~ijj(, ttla hnlder to [:J~im Input Tax Crlldrt" sh<:11 b~ prillte~ "'Ilei fill» ':'>ry shdJ be lJSOO 1m tt>c pI'lPose of transp:J<tlifiorl of 9'Xds. 'l"hll ra!>t cx:iflY shall b& rP.f:;fl1ed by Ihl;! SQlfulr.
The wo"'J~ 'VAT It"~ice' shaJl bE:' ~mrr.lnP.nl,'y pril'lt8d on til" invo~.
(4} . AVi\T InvpiG"e shall c,ontain. l~", followin" detajls, I'ldmely:--
(a) ., c:onsocutive sen..1 nlImbQr printed by A m<lchl<n'caf or electro'li c 1)'oCess. In case· 01 " compurnr gen·eratQd ilh'Oiw, the scri,,1 num ber .'11ay lJ,,· rren()rClle<:l and prin~d by Oil cr>mpllt0:, nnly if, lhP, sotll\'.re aulOm.:.lically g"'ll:'r<lll3s !he numoo{ "r.d 1110 S<lme numu"1 c.1llnnt r-e ~cnu"'te.:J more th<.11l o""'~ ;
. (tI) the d.8!e olls,;ue.; .
(r.) ~he ns.n)Q, il'li'.resS and reglstta~"n nLSllro- l)f the "ailing jllmmO ;
.~(1) til" Mmu, ;oridr()!iS "nd reglstrAoon f)\HllbAl' of thG ~urcros"r :
(ei filII ~"riptlon·of !he. goMs ;
(I). :hc: qU;;Ilti!y 01 the goods ;
(h} the r3{t) i;Inr:l <lmoool of tax (".harge(j in respect ot /alo;~bkl !lOOOs :
(I) !he toti'll vallia ;.
(j} if th.. r..oods ilre bc:inIl5Old. trarlSf"rred or wn~ncd to 1;\ pl~CA outll itt.::
llle Union Terri[or~, Chart!lg",rh, senal numb.er of Form IIAT'-36 (from the datu of its inVodUcOOtl I>y. jhe Chc; ndigarl1 Adm irn~lra!ioll) ;
(kj l110dc of transpomrtioll of gQoqs and detl!jls Ih,,-.;>Qf : and ·(1) sigIlLl!uri:S of [he" proprietor or partner or dirl;!r.tor or lii~ autl1(Jl'iz~ ag"n l . .
Se<'f.ioll 45. 55. Partlcul.. rs tp be mont:oneiJ In a retaJi ll'tvoi~;- (1) A ro\~i1 invoicu . shl\jl 00 i.~uel:l frc.m ~LA~ bound I~VtJi<>e. or \;i>sh memo book, e>;'lIlflt when l'11;! inllOlf."'.
are P' p.pl'recl Or> compu I<,r or any oUler el..",rQnic Qr mechanical d~~rCti. II ,,1k11J bB at least in aup!I:i>W,
(2) ·The first C(lP~· of" ret>l:1I It'vorce d",n /:Ie issiJ""j to the:: plJr<;~~"r of Sjoods.
lhe lasl ,;r'IlY shall be reL~ Ir,p'(! b, ih" seiling peltior..
(;1.~ A. re!~il'in~9i['" 5~a~ ('''';.ry t1~j< fnllowhg dp.tails, ilClrnr.ty ~ ~ . {3) .. cOIlSElCuliye s"'ial nllmbar", printW hy ~ mccMnical or~njc PrQcc~".; .
(b) 1hE;! d,;,t" of Iss IJ" ;
(<.;) .. th<:l t1I.me, atJd,ess· and ""'lisiraOOn 'lumb<onll\1e SGnirlil persoll·;
~.
.- eHD. ADVlN G.60/.·, tt:X1JC\,l, MAY 2G, 2tJtl6 {n"s'!' 5, ]9'28 SAKA) full dAw;f)tion of thfO [)ix1r.1" ;
ft1e qUEln1ily of ttle goods ;
the value of l1le goods J}er ·uni! ;
the toUir valli!!; ~ "ignarure ot pA;lpietor or p.artner or director of authorized ;)~(:nl.
.(4/ A r>:rl~il ir1\1oie-:: fOr interstare sale and exports :lU; of the country Sh.II.r.Arry Ulo foIlO\""~l<:letails. In addltlol" ,0 iI1G dDt;llis memiol'lE3d in ';·~h-ll..!le .(0), <1amel~ ;- (,,) th.. n",rro;, ~>d<lr~ ~nd r?gi"tn-tirm numl>er 07 !he puctlaser :
(hi thA rate all(! ,;;mourrt of ta;>l charged in respeCt of ta~blo goods;
(c) . 3erisl "vmoer of Form VAT·30·;· and (eI)· modo of 1ronsporl<ltipn "rid ,Jel..'il,; ll'l",:oor.
56, Panlculal'l! to be mentioF1..d in credit I;Ir dl'bit 'lOtl'.- (1} A crellit'or Scclion4::i.
tleD:! note, (;hQD llo!l ISslJlld hum Itle .....AT {;r re~;"! inwc:e book <lIld snail cor.t8irHhc:
following. inrurrni'ltil'ln':- (al "JDfds "deD~ note". 0' ·cDrdll noto' ~h"t1 b. wlill"n Dr< ll'l~ inv";",, ~fOrr>il1Cntiy :
(b) ihe ",;'rne.. l'lddre6s Elnd regislratioll number oJ l1lc pCrl!on to woo", i55U~d; .
(e) . Number and dale OIII1\i()lce to oMlklt> l;nKjit I)r debit note relEl1es ;
(a)"' Bri"f.e;x[JionffiiDll a.lXM isswance or (\Cblt or cmdit rcle :
(e} The valuf! cit ~ooos ai-d !he amollnt crodit.ld or dcl:,ited .:ilOngltliUi t«:< .
Effect,· .
(2) The note shall carry tM d<rte r>f i5SU~ arod signature of j)I'~riet()ror p<lrtner or director or authorizOO eBBn\. .