Every dealer who makes any sales of High Speed Diesel (HSD) and Furnace Oil to the foreign going International Ships under section 4A(a) shall submit the following along with Form VAT 200 return:

(i) A Declaration and Undertaking in Form VAT 501F.

(ii) Copy of marine delivery receipt or bunker delivery note, showing the name of the ship, the name and quantity of the fuel supplied, the date, time and place of supply, along with the name and address of the ship's agent, the invoice number and date, duly signed and sealed by the Master or Chief Engineer of the ship acknowledging the supply and attested by the authorized signatory of the supplier;

(iii) Customs documents carrying proof of supply such as Shipping Bills, ARE-1 Form attested by the customs authorities; and

(iv) The invoice issued by the supplier.

(v) A Register prescribed in Form VAT 501G shall be maintained for all such transactions.