Section 17(7) in Tripura Value Added Tax Rules, 2005
(7)Every transporter ,carrier or transporting agent operating its transport business in Tripura shall maintain in a Register in Form-VII a true and correct account of every consignment of goods transported into Tripura and in Form-VIII of goods transported outside Tripura through it. Every transporter shall furnish quarterly statement in Form-IX showing a true and correct account of undelivered taxable goods lying in its custody as on the last day of the related quarter (financial year to be followed ) which were transported into Tripura through it, till that day so as to reach the Superintendent of Taxes within thirty days from the expiry of each quarter.Provided that the Superintendent of Taxes may by order in writing direct any transporter to furnish the statement in Form-IX before expiry of any quarter within such date as may be specified in the order and may like wise at any time modify or annul such order.
