CHAPTER –XII

MOVEMENT OF GOODS/GOODS VEHICLES AND CHECK-POSTS

55.     Movement of Goods in Goods Vehicles.

          1)      Subject to sub-rules (2) and (4) every dealer who consigns goods by a goods vehicle shall make out a waybill in Form X or Form 600 in triplicate and issue the original and duplicate thereof duly signed by him or his manager or agent to the owner or the other person in charge of the goods vehicle.

                    For the purpose of this clause, only waybills printed under the authority of the State Government or the Commissioner shall be used.  When such waybills are not readily available for use for any reason, the waybills containing the signature and official seal of the Commercial Tax Officer or the Asst. Commissioner having jurisdiction over the consignor shall be used in lieu of such printed waybills.

                   Provided that the issue of a way bill shall not be necessary where a person who is not a dealer transports his household or other articles for his own use from one place to another and also in respect of transport of the goods specified in Schedule I  to the Act.  

          2)      In the case of goods imported into the State from the places outside the State, the waybill of the State from which the goods commence their journey shall be accepted if accompanied by a tax invoice or a sale invoice or a delivery note or a document in such form, as has been approved by the Commissioner.

                   Provided that any consignee dealer who desires to import goods notified by the Commissioner of Commercial Taxes to be sensitive, from other States or Union Territories shall send in advance a way bill in duplicate to the consignor.  Such way bill in duplicate filled in by the consignor shall accompany the goods and shall be tendered by the person-in-charge of the goods vehicle to the officer-in-charge of the check post through which the goods vehicle first enters into the State.

          3)      The owner or the other person in charge of the goods vehicle shall carry the original and duplicate of the waybill and shall tender the original waybill to the officer in charge of the Check Post through which the goods vehicle first passes on its way.      

          4)      In the case of a manufacturer registered as a VAT dealer the copy of the gate pass-cum-invoice raised by such manufacturer shall be accepted in lieu of the waybill in Form 600 provided the Taxpayer Identification Number is superscribed on the gate pass-cum-invoice. Provided that where any category of manufacturers are notified by Commissioner as ineligible to use the gate pass cum invoice as waybill, they shall make out waybills on Form 600. 

          5)      Every person obtaining the Way Bills under sub-rule (i) shall keep and maintain a register in Form 601 showing a true and correct account of the way bills obtained, used and held in stock by him. 

          6)      Where a way bill either blank or duly filled in is lost, the person who obtained the way bill forms printed under the authority of the Government or containing the signature and official seal of the assessing or registering authority as the case may be shall forthwith notify the loss in writing to the issuing authority and shall also by way of an indemnity bond furnish such reasonable security as may be demanded by such authority for each way bill lost.  Any dealer giving an incorrect and untrue declaration shall be deemed to have committed an offence under the Act.    

                   (*(7)  The owner or other person incharge of goods vehicle or a vessel, as the case may be, shall submit an extract of the entries recorded in the log book or goods vehicle record or trip sheet, as the case may be, for each month to reach the Commercial Tax Officer having jurisdiction over the area in which the goods are delivered before the tenth day of the succeeding month.)

        7)     The transporter or owner or other person incharge of goods vehicle or a vessel as the case may be shall maintain a register of record in Form 520-A containing full details of the consignor or consignee with full address, TIN Registration Number, CST Registration Number, Invoice Number / Delivery Challan Number / quantity and value of the goods and other details of goods transported in the goods vehicle or a vessel.

                   The transporter or owner or other person in charge of the goods vehicle or a vessel as the case may be shall submit an extract of the entries made in such register of records, extract of entries entered in the log book or goods vehicle records or trip sheet as the case may be for each month to reach the Commercial Tax Officer having jurisdiction over the area in which the goods are delivered before the 10^th day of the succeeding month.  The register of record maintained shall be made available to any Officer of the Commercial Taxes Department not below the rank of Deputy Commercial Tax Officer in case of any enquiry, whenever called for.  The word ‘transporter’ shall include any agency transporting goods by Road, Rail, Air, Water or combination thereof.

      (* substituted by GO MS No 2201 dt 29^th Dec 2005, w.e.f 1-12-2005.)

      *8)  The owner or other person incharge of goods vehicle or a vessel or a bus carrying passengers and goods, as the case may be and where such goods are transported for more than one consignee in the state or other states and where such transport of goods are not covered by sub rule (1) to sub rule (6) of this rule, shall submit details of the goods being carried in Form-650 at the first entry into the state at the  Check post. Such Form shall be submitted in duplicate to the officer incharge of the Check post and after getting it verified and attested by the officer incharge of the Check post the original should be retained at the Check post and the duplicate shall be issued to the person submitting such Form-650 and he shall carry duplicate form along with goods vehicle.

       *9) The owner or other person incharge of goods vehicle or a vessel or a bus carrying passengers and goods, as the case may be and where such goods are transported for more than one consignee in other states and where such transport of goods are not covered by sub rule (1) to sub-rule (6) of this rule, shall submit details of the goods being carried in Form 651 at the Exit Check post in the State.  Such Form shall be submitted in duplicate to the officer incharge of the Check post and after getting it verified and attested by the officer incharge of the Check post, the original should be retained at the Check post and the duplicate shall be issued to the person submitting such Form-651 and he shall carry duplicate Form along with goods vehicle.

      *10) The owner or other person incharge of goods vehicle or a vessel or a bus, as the case may be had transported goods covered by sub rule 55(8) and rule 55(9), in a month, in addition to complying with the provisions of sub rule (7) of this rule, shall submit the duplicate copies of Forms-650 and 651 for each month by 10^th of the following month to the Deputy Commissioner having jurisdiction over the area where the registered office of such vehicles, buses and vessels carrying goods are located.  The copies of duplicate Form-650 and 651 should also be submitted by their branches and parcel offices if such branches are independently operating and such copies of Forms should be submitted to the Deputy Commissioner in whose jurisdiction such branch offices are located or where goods are delivered by such transport vehicles or buses or vessels.

            (*Sub rules (8),(9) and (10) are inserted by GO MS No 2201 dt 29^th Dec 2005 w.e.f 1-12-2005.)