Section 51(6) in Gujarat Value Added Tax Rules, 2006
(6)(a)The carrier of the goods, other than the goods specified by the Commissioner from time to time by a public circular, on his entry into the State, shall carry Form 403 in triplicate;(b)In case of movement of such goods as specified by the Commissioner by a public circular, the movement shall be accompanied by Form 403 obtained in triplicate duly authenticated from the registering authority in whose jurisdiction the dealer is registered or by the person or a dealer importing such goods or as the case may be, such goods being dispatched to him from outside the State.(c)The Form 403 shall be duly and completely filled by the carrier and original of Form 403 along with copies of documents referred to in sub-section (3) of section 68 shall be deposited with such Officer-in-charge of the check-post or barrier and receipt thereto shall be obtained on the 'Duplicate' and 'Triplicate' copies of the Form 403.(d)During the movement till the vehicle reaches its destination, if any check-post or barrier intervenes, 'Duplicate' and 'Triplicate' of Form 403 held by the carrier shall be got endorsed by the in-charge of each of such check-posts or barriers.(e)The 'Duplicate' of Form 403 shall be forwarded to the consignee of the goods and 'Triplicate' of Form 403 shall be retained by the carrier.
