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of <h1>Specimen of Sales/Outward Branch Transfer Register Form DVAT-31 under Rule 42 for Recording Dealer Transactions</h1> This document is a specimen of the Sales/Outward Branch Transfer Register, designated as Form DVAT-31, used in accordance with Rule 42 under the VAT system in Delhi, managed by the Department of Trade and Taxes, Government of NCT of Delhi. It is intended for dealers to record sales and transfers, including inter-state branch or consignment transfers and exports. The form requires details such as the dealer's TIN, sales period, accounting method, and specifics of each transaction, including date, invoice number, buyer's name and TIN, sale price, and applicable taxes. The form also tracks local and inter-state sales separately.
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