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[Cites 0, Cited by 0] [Section 53] [Entire Act]

State of Haryana - Subsection

Section 53(2) in Haryana Value Added Tax Rules, 2003

(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.