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Query on form 38 under haryana v.a.t.

NEERAJ KHURANA (ACCOUNTS OFFICER) (48 Points)

10 March 2013

I would like to know :-

1. What is the purpose of Form 38 under Haryana V.A.T.?

2. What is the consequence if we do not issue it?

3. Who issues it and to whom?

4. When it is necessary to issue it?

5. Is there any difference in Form 38 and Form D-3?

Thanks

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3 Replies

MJ Krishnamurthy (ACCT(Retd)) (7197 Points)
Replied 10 March 2013

Mr Neeraj Kurana,

This form 38 is used by regsitered dealers under UP VAT Act. I think you are referring to the declaration forms to be issued by buying/selling dealer as in UP. Under Haryana VAT rules it VATD3(outward) and VAT D3(inward).When a trader is making an interstate sale he has to issue VAT D3(outward) and while making interstate purchases VAT D3(inward). In UP for this purpose Form VAT 38 is used.These are to be purchased from authorised selling agents,having serial Nos and authenticated by the department..To be issued in two copies and one copy to be retained.......mjk

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