Section 68(3) in The Gujarat Value Added Tax Act, 2003
(3)The driver or other person in-charge of a vehicle, boat or animal carrying goods shall-(a)carry with him a log book, a bill of sale or delivery note and such other documents relating to the goods carried in the vehicle or boat or on the animal and containing such particulars as may be prescribed and the driver or person in charge of a transport vehicle shall, in addition, carry a goods vehicle record and a trip sheet;(b)produce the same when requested to do by the office-in-charge of the check-post or barrier;(c)give to the office-in-charge of the check-post or barrier a declaration relating to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed and keep one copy of declaration with him.
