Section 58(17) in Kerala Value Added Tax Rules, 2005
(17)Every such delivery note shall be prepared in triplicate, the duplicate and triplicate being carbon copies of the original. Where the details of the goods covered by the delivery note cannot be incorporated in the column provided there for, a separate statement (which shall be prepared in triplicate as in the case of delivery note) incorporating such details may be attached to the delivery note. Where a dealer uses such separate statement it shall be assigned separate serial numbers, which shall run consecutively for the whole year. The opening number shall be intimated to the assessing authority in advance and the copies of the statements used during a month shall be submitted in the same manner as in the case of delivery note. The number of the statement used along with a delivery note shall be noted in the column of the delivery note provided for noting the details of goods. The delivery notes shall be serially machine numbered, shall be kept in book form and shall be duly signed and dated by the consigning dealer or his manager or authorized agent. The original of it shall be furnished to the concerned Assessing Authority along with the annual return in Form No. 10 and the duplicate shall be retained by the purchasing dealer or the person to whom the goods are delivered for transporting and the triplicate shall be retained by the consigning dealer.
