Section 45(7) in Gujarat Value Added Tax Rules, 2006
(7)Every commission agent, broker, del credere agent, auctioneer or any mercantile agent shall maintain accounts showing,-(a)particulars of authorization given to him by each principal to purchase or sell goods on behalf of such principal separately;(b)particulars of goods purchased or goods received for sale on behalf of each principal each day;(c)particulars of purchases or sales effected on behalf of each principal;(d)details of accounts furnished to each principal;(e)details of transactions referred to in rule 17;(f)tax paid on purchases or on sales effected on behalf of each principal and the chalan number and date of remittance of the tax into the Government Treasury.
