Prescribed Forms establish DVAT registration, returns, refunds, transport documentation and compliance procedures across VAT administration. Annexure 2 prescribes locations of check-posts and barriers under rule 62 and lists the prescribed DVAT forms that operationalise VAT administration: registration and composition scheme forms; returns and stock statements; security, refund and recovery forms; audit, objection and appeal forms; transport and movement documentation; TDS and practitioner enrolment forms; and other administrative statements for works contracts and tax-period changes.