Section 71(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)Every person transporting any notified goods shall keep anti maintain true and correct record in respect of such goods transported by him showing the following particulars, namely ;-(i)Full name and address with number of registration certificate under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) if any, of the consignor;(ii)Full name and address with number of registration certificate under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) if any, of the consignee;(iii)Place from which goods dispatched;(iv)Destination (including district);(v)Description of goods;(vi)Quantity or weight;(vii)Value of the goods:(viii)Consignor's invoice No. and date;(ix)Name of the person to whom goods to be delivered;(x)Name and full address of the carrier;(xi)Details of the vehicle transporting goods with its No. if any;(xii)Name, address and license number of the driver of the vehicle;(xiii)Name and address of the person (if any) in charge of the goods,and shall if so required by an officer not below the rank of Commercial Tax Officer, furnish such particulars, as he may require in respect of any transaction so far as it relates to the goods referred to above.
