Section 62(1) in Haryana Value Added Tax Rules, 2003
(1)Every carrier of goods or agent or a transporter including an employee of a Transport Company or booking agency shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport in the form of Transport Receipt, Forwarding Note, Waybill, Dispatch Register and Delivery Register, which shall be in Forms VAT- T2, VAT-T3, VAT-T4, VAT-T5 and VAT-T6 respectively. Such record shall be preserved by him for a period of five years. He shall also preserve in record the letters of authorities mentioned in clause (d) of sub-rule (3) for a similar period.
