Declaration for carrying goods. Section 31(2)
(1) The declaration referred to in sub-section (2) of section 31 required to be used by a dealer for despatch of goods by him from any place in the State to any other place in or outside the State shall be in Form VAT-D3 (Outward) and for bringing or receiving goods from outside the State to any place in the State or for carrying any goods purchased from any person/dealer in the State who is not required to use a declaration shall be in Form VAT-D3 (Inward). The declaration forms shall be printed under the authority of the State Government and shall be machine numbered or bear a printed serial number. These shall be available with issuing agencies including the offices of the Excise and Taxation Department, Haryana, for issue to dealers against payment at such price, which the State Government may fix from time to time. The Commissioner may, with the approval of the Government, issue, from time to time, detailed instructions for issue of blank declaration forms to the dealers, their use, return after use, verification and disposal, surrender of unused forms to the assessing authorities and maintenance of record in relation thereto. These instructions shall be binding on the issuing agencies, assessing authorities, officials and the dealers.
(2) The State Government may, by notification in the Official Gazette, declare certain serial number(s), series, design or colour of declaration forms as obsolete and invalid. All the dealers and issuing agencies shall, on or after the date from which the declaration forms are declared obsolete and invalid, surrender all such forms which may be in their possession to the officer incharge of the district from where they obtained the same and get in exchange such new forms as may be substituted for the forms declared obsolete and invalid.
(3) In case a declaration bears a period of validity, then it shall not be considered invalid for reason alone of being in use either before or after such period of validity if any date filled in the original foil of such declaration relating to its use falls between the period of validity provided the said date is correct and not inconsistent with the facts and circumstances of the case.
(4) A declaration shall be in three parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter, as the case may be. Any movement of goods valued at ten thousand rupees or more in a single transaction relating to a dealer whether as seller, purchaser, consignor or consignee, shall be accompanied by a declaration in original. The duplicate part of the used declaration in Form VAT-D3 (Outward) and the original of the used declaration in Form VAT-D3 (Inward) shall be furnished by the user-dealer to the assessing authority along with the tax returns filed by him unless other arrangement for receipt of the used declarations is made in the instructions referred to in sub-rule (1). The used declarations shall be arranged in the order of date of receipt from the issuing agency and then in the order of their continuous serial number before their return to the assessing authority.
(5) The declaration in Form VAT-D3 (Outward) shall be so filled in by hand that the reverse of the original and the obverse of the duplicate and the counter foil of the declaration bear the carbon imprint of the original. The consignee dealer shall furnish the original with his sales tax return to the assessing authority.
(6) If a dealer fails to furnish the account of declaration forms obtained by him or fails to return the used declarations or fails to surrender the blank declaration when so required by the assessing authority, then he shall be liable to be assessed to tax to the best of its judgement by such authority and while doing so such authority may presume that all the declarations as aforesaid have been used by him for purchase and sale of goods and for this purpose it may estimate the value of goods purchased or sold per declaration at an amount consistent with the facts and circumstances of the case.
(7) The dealer to whom the declaration forms have been issued shall be responsible for their proper custody and use. If a declaration, whether unused or filled in is lost while in the custody of the dealer to whom it was issued or in the custody of the dealer to whom it was sent, or in transit, the former shall report the loss to the assessing authority and shall furnish in respect of one or more such declaration form(s) so lost, an indemnity bond in Form VAT-B3 to the assessing authority for such sum as the said authority may, having regard to the circumstances of the case, determine:
Provided that where more than one declarations are lost, the dealer may furnish one such indemnity bond to cover all the lost declarations.
(8) The Commissioner may from time to time with the approval of the Government make changes in the design of declaration forms including the number of foils in the form and the manner of filling them, and order that the new forms be printed according to the changed design. He may by order in writing exempt certain class or classes of dealers from making use of declaration forms or permit them to make use of self-printed forms subject to such conditions as he may impose in his order. Any change made in the design of declaration forms and the manner of filling them or any order passed under this sub-rule shall be publicised through the website www.haryanatax.com.