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State of Haryana - Section

Section 53 in Haryana Value Added Tax Rules, 2003

53. Nature of accounts to be maintained by dealers and assessees. sections 24, 28 and 29.

(1)Every dealer shall keep separate account of sales and purchases made (i) in the State, (ii) in the course of inter-state trade or commerce, (iii) in the course of import into India and (iv) in the course of export out of India.
(2)Account of sales and purchases made in the State shall be kept in respect of different classes of goods liable to tax at different rates of tax separately. The dealer shall maintain a 'Day Book' showing the following particulars of sales and purchases made every day, namely:-Sale side/book
Date Source Invoices issued/Entry No. Value of goods sold in the State Output tax
Exempt @ % @ % Total
(a) (b) (c) (d) (e) (f) (g) (h)
  Invoiced sales            
  Petty Sale Book            
Note 1:- Value of goods sold shall not include tax.Note 2:- Columns (d), (e) and (f), classify the goods according to different rates of tax applicable. Add more columns, if necessary.Purchase side/book
Date Source Value of goods purchased in the State       Tax paid
Exempt @ % @ % Total
(a) (b) (c) (d) (e) (f) (g)
  On tax invoices          
  Other purchases          
Note 1: - Value of goods purchased on tax invoices shall not include tax.Note 2: - In columns (d), (e) and (f), classify the goods according to different rates of tax applicable. Add more columns, if necessary.
(3)Every dealer who is required to file annual commodity tax return under sub-rule (3) of rule 16, shall further keep separate account of sale of each goods or class of goods listed in Schedule II appended to these rules where such goods are sold for the first time in the State.Explanation. - 'goods sold for the first time' means sale of goods, which have not been purchased from VAT dealers in the State.
(4)Every commission agent, broker, del-credere agent, auctioneer or any other mercantile agent doing business as a dealer, shall maintain accounts showing:-
(a)particulars of authorisations received by him to purchase or sell goods on behalf of each principal separately;
(b)particulars of goods purchased or of goods received for sale on behalf of each principal each day; and
(c)details of purchases or sales affected on behalf of each principal each day.
(5)Every assessee who is required to deduct tax at source from payments made to payee(s) under section 24, shall keep account of the payments made, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner, to the payee(s) in relation to or for the execution of the works contract(s) or the supply of goods, as the case may be. The accounts shall be kept separately in respect of each works contract or the contract for the supply of goods and each contractor or supplier, as the case may be. The assessee shall, when required by the assessing authority to whom he has furnished returns under sub-section (3) of section 24, produce the accounts before him.