27 December 2013
Sales tax or VAT authorities can check and verify the purpose of movement of goods on roads and across borders of states. This is done to control unaccounted sales or transfers of commodities.To meet this requirement any goods under transportation should carry a way bill issued by a registered dealer or other authorised person.A way bill could be electronically generated or manually written.It should contain all necessary details of material under transit i.e.description, quantity,package,value,addresses of consignor,consignee,purpose,documents attached,date,TIN nos of both,vechicle no etc.This has to be raised in three copies,some issued by proper authority or own made.Original and duplicate to be sent with the vehicle,and third copy to be retained by the sender. One copy to be given at the check post and to the duplicate for receiver......mjk
CAclubindia
