UTTARANCHAL VAT DRAFTS

1. Every registered dealer making a taxable sale including the sale of declared goods in the course of inter-state trade and commerce, to another dealer, whether registered or not, shall provide that purchaser at the time of sale with a Tax Invoice containing such particulars as specified in sub-section (2), and retain a copy thereof. The amount of tax charged on sales of goods shall be shown separately.

   Provided that if an invoice has been issued under the provisions of Central Excise Tariff Act, 1985, it shall be deemed to be a tax invoice if it contains all the particulars specified in sub-section (2).

2. The Tax Invoice issued under sub-section (1) shall contain the following particulars on the original as well as copies thereof-
   1. the word "Tax Invoice" in bold letters at the top or any prominent place;
   2. the name, address and registration certificate number of the selling registered dealer;
   3. the name, address and registration certificate number of the purchasing registered dealer;
   4. an individual serialised number and the date on which the tax invoice is issued;
   5. description, quantity, volume and value of goods sold and amount of tax charged thereon indicated separately;
   6. signature of the selling dealer or his manager, agent or servant duly authorised by him;
   7. the name and address of the printer and first and last serial numberof tax invoices printed and supplied by him to the dealer.
3. Tax Invoice shall not be issued but a Retail Invoice, as per provisions of sub-section (5), shall be issued by a dealer in the following circumstances:-
   1. a registered dealer is paying presumptive tax in lieu of tax under sub-section (9) of Section 4 or paying composition money in lump sum in lieu of tax under Section 7 of this Act; or
   2. the sale in the course of export out of the territory of India ; or
   3. the sale of goods, other than the declared goods, in the course of inter-state trade and commerce; or
   4. the sale of Special Category Goods as specified in Schedule III.
4. Every dealer other than a registered dealer, liable to pay tax while making sale of any goods, shall issue to the purchaser a Retail Invoice or bill or cash memo containing such particulars as may be prescribed, and such dealer shall not charge any amount as tax on sale of goods.
5. The retail invoice shall contain the following particulars on the original as well as copies thereof:
   1. the words "Retail Invoice" in bold letters at the top or in a prominent place;
   2. the name, address and registration certificate number of the selling registered dealer;
   3. in case the sale is in the course of export out of the territory of India, the name, address and registration number if any, of the purchasing dealer/ foreign buyer and the type of statutory form, if any, against which the sale has been made;
   4. an individual serialised number and the date on which the retail invoice is issued;
   5. description, quantity, volume and value of goods sold inclusive of tax charged thereon ;
   6. signature of the selling dealer or his manager, agent or servant duly authorised by him;
   7. the name and address of the printer, and first and last serial number of retail invoices printed and supplied by him to the dealer.
6. When a registered dealer sells any goods specified under Schedule 1 which are exempt from tax, exceeding such amount in value as may be prescribed, in any one transaction to any person, he shall issue to the purchaser a retail invoice and retain a copy thereof:

   Provided that in a case in which a purchaser demands a sale invoice in respect of such sale, the dealer shall issue to the purchaser a retail invoice, irrespective of the amount of sale.

7. Tax Invoice shall be issued in triplicate. The original shall be issued to the purchaser and the first copy shall be issued to the dealer or any other person, as the case may be, taking delivery of the goods and the second copy shall be retained by the selling dealer.
8. Retail Invoice shall be issued in duplicate. The original shall be issued to the purchaser or, as the case may be, the person taking the delivery of goods and the duplicate copy shall be retained by the selling dealer.
9. Not more than one Tax Invoice shall be issued for each taxable sale.
10. An original tax invoice or retail invoice shall not be provided to a person in any circumstances other than those specified in this Section, but a copy marked as Duplicate may be provided in the prescribed manner, if the person receiving the original invoice so requests for the reason that the original has been lost.
11. The particulars of tax invoice and retail invoice shall be recorded in the form and in the manner as may be prescribed.

Top

VAT In Andhra Pradesh | VAT In Delhi | VAT In Gujarat | VAT In Karnataka | VAT In Kerala | VAT In Maharashtra | VAT In Madhya Pradesh | VAT In Orissa | VAT In Rajasthan | VAT In Tamil Nadu | VAT In Uttaranchal | VAT In Uttar Pradesh | VAT In West Bangal