Section 58(18A) in Kerala Value Added Tax Rules, 2005
(18A)Where a dealer is transporting goods in small quantities from one of his shops or godown to another shop or godown in any vehicle other than a heavy vehicle within a distance of less than 25 K.M within the state and transport is not in pursuance of any sale, the dealer may, instead of using a delivery note in Form No. 15, use a delivery chalan which shall be serially machine numbered and shall contain the name, address, Tax Pays Identification Number (TIN) or registration number of the dealer, the particulars of the commodity under transport, its quantity and value, place from which goods are consigned and place to which they are consigned and the vehicle number and name of the driver with his driving licence number. It shall be prepared in triplicate in the same manner as delivery note in form No. 15 and the copies shall be used in the same manner as a delivery note in form No. 15. Such delivery chalan shall not be used where the goods are transported across a boarder check post. A dealer intending to use the delivery chalan shall intimate the assessing authority in advance the serial numbers which are proposed to be assigned to the delivery chalan and shall file photocopies of such delivery chalan along with the return filed under rule 22.
