Register of Declaration Forms records receipt and issue particulars for declaration forms under Rule 5(8) compliance. Registering and tracking of declaration forms under Rule 5(8) is effected through a prescribed register (Form 2) that records receipts and issues of declaration forms, capturing receipt details (date, authority, source, book and serial numbers), issue particulars (date, book and serial numbers, name and address of seller, order reference), goods description and value, seller's cash memo or challan reference, carrier's receipt or challan number, surrender to tax authority, and a remarks column to maintain evidentiary links between declarations and accompanying transport or sales documents.
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Provisions expressly mentioned in the judgment/order text.
Register of Declaration Forms records receipt and issue particulars for declaration forms under Rule 5(8) compliance.
Registering and tracking of declaration forms under Rule 5(8) is effected through a prescribed register (Form 2) that records receipts and issues of declaration forms, capturing receipt details (date, authority, source, book and serial numbers), issue particulars (date, book and serial numbers, name and address of seller, order reference), goods description and value, seller's cash memo or challan reference, carrier's receipt or challan number, surrender to tax authority, and a remarks column to maintain evidentiary links between declarations and accompanying transport or sales documents.
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