Every dealer who makes any sales of Furnace Oil to the Coastal Ships under section 4A(b), shall submit the following along with Form VAT 200 return:

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

(ii) Copy of marine delivery receipt or bunker delivery note number (BDN), showing the name of the ship, the name and quantity of the Furnace Fuel supplied, the date, time and place of supply, along with the name and address of the ship's agent if any, 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 authorised signatory of the supplier;

(iii) Customs documents carrying proof of supply such as Bunker Delivery note/Shipping Bills attested by the customs authorities.

(iv) The invoice issued by the dealer.

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