Section 16 in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
16. Maintenance of accounts by importers, issue of sale bills or cash memorandum.
(1)Every importer registered under this Act and every importer who is liable for registration shall maintain and keep true and complete accounts relating to his business as well as such other registers or records, as may be prescribed in this regard. All such accounts, registers or records shall be retained by the importer in his safe custody till his assessment or re-assessment for the relevant year is completed or in cases where any appeal, revision, reference or other proceedings in respect of such year has been filed and is pending, the same is disposed of, or for a period of at least six years from the end of the year to which these relates, whichever is later.(2)Every importer registered under this Act and every importer whose application for registration under this Act is pending with the assessing authority shall, save as specified in sub-section (3), issue -(i)in respect of all goods sold by him, a bill of sale or cash memorandum, as the case may be;(ii)in respect of goods delivered or dispatched by him otherwise than by way of sale, a delivery note;(iii)in respect of goods purchased by him and in respect of which the selling importer has not issued any bill of sale or cash memorandum, a purchase invoice;(iv)in respect of goods brought or received by him and in respect of which the consignor has not issued a delivery note, an inward delivery note, signed and dated by him, showing particulars of his name, address including address of additional places of business, telephone number, fax number, e-mail address, web site address etc., if any, registration number, if any, all of which remain pre-printed on the head of the document, and full description, quantity and value of the goods sold, delivered or brought and shall keep the carbon copy or in case of computerised accounts an identical computer print-out of such bill of sale, cash memorandum or delivery note with him and retain it in his custody for the period mentioned in sub-section (1):Provided that the selling importer or consignor shall also obtain and record in the sale bill, cash memorandum or delivery note, as the case may be, the name and full address of the buyer or consignee, together with his registration number, if any, where the buyer or consignee is an importer:Provided further that the provisions of this sub¬section shall not apply in respect of a sale, purchase or consignment of goods value of which does not exceed five hundred rupees or such other higher amount as may be prescribed:Provided further that a cash memorandum or bill of sale, as the case may be, shall be issued to every customer, on demand, even though the value of goods sold to him does not exceed five hundred rupees.(3)An importer shall not be required to issue a separate sale bill, cash memorandum or delivery note in respect of any goods respecting which he has issued a document in accordance with the requirement of the Central Excises and Salt Act, 1944 (Act 1 of 1944) or the Haryana Value Added Tax Act, 2003 ( Haryana Act 6 of 2003) or the Central Sales Tax Act, 1956 (Central Act 74 of 1956), as the case may be, which meets with the requirement of sub-section (2).(4)Every document required to be issued or used as per sub-section (2), shall be serially machine numbered or printed beforehand and the importer shall, from time to time, keep the assessing authority posted with the information relating to series of serial numbers of such documents in use.
