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Haryana vat rule

Parthasarathy (Dy Manager) (28 Points)

27 September 2011

Dear All,

We have different units in tamilnadu. We dispatch materials to haryana from all our units. Due to invoice value is less than Rs. 25000/= we have not use Road permit. Last week we made invoice from different location with less than Rs. 25000/= only. But Check post people caught our all vehicle which came from different units and they clubbed together the invoice value it came arround Rs 80000/= and booked case against us. What rules says whether it is correct or not?

Please inform me.

S. Parthasarathy

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1 Replies

surender (Manager Accounts) (149 Points)
Replied 30 September 2011

Vat Form38 (Inward) is a must for all Inbound Commercial shipments valued over Rs.24,999/- .

The Consignee has to procure the forms from the sales tax authorities and has to send the same to the shipper which should be handed over to the pickup staff. Seal and signature of the Consignee, the Shipper and the Sales tax authorities of Haryana, is must.

Form 38 is in two parts - original and counterfoil. The consignee after procuring the form has to fill his Sales tax registration details on the original and sent to the Shipper.

At the time of dispatch of the goods the shipper has to fill in the consignment details with value. While the shipment is taken into the state limits of Haryana, the transporter has to fill the vehicle details on the same original foil.

At the time of delivery the original form is to be delivered to the consignee who in turn has submit the same to the sales tax authorities for computation of tax. The counter foil is retained by the consignee after all details mentioned on the original form are copied on the counter foil.

Shipments travelling to Haryana as stock transfer or consigned to an individual with value of Rs 25,000 or more require Form 38.

Exempted shipments to Haryana

Any Shipment; no matter what the content, with value of Rs 24,999 or less is exempted from Sales tax. But declaration from consignee helps in clearance at check post.

Outbound Shipments:

Vat Form 38 (Outward) is a must for all outbound commercial shipments without a value limit