The Nagaland Value Added Tax Rules, 2005
CHAPTER-IX : Tax Invoice, Accounts and Documents.

61. VAT Account Register. -

(1) Every registered dealer and every dealer liable to pay tax under this Act shall, in addition to the records and books of accounts referred to in section 54, maintain a true and up to date account of all purchases, sales to registered dealers and sales to final consumer of goods made by him in a VAT Account register in Form VAT-16.

VAT Account Register
Sale Side
	Date	Source issued/ Entry No.	Invoices Exempt	Value of goods sold in the state				Output
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)
Invoiced sales
Petty Sale Books

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
	Date	Source	Value of goods purchased in the State				Tax paid
	(a)	(b)	(c)	(d)	(e)	(f)	(g)
Invoiced sales
Petty Sale Books

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.

(2) For the purpose of furnishing return and making payment of tax as required by section 28 and the rules made thereunder, the VAT Account Register referred to in sub-rule (1) shall be totalled by the dealer at the end of each month and shall be in agreement with the total amount of sale of goods according to his records and books of accounts that he maintains in terms of section 54.

(3) Every dealer shall maintain such invoices received, documents, vouchers, bills or cash memos, triplicate copies of invoices, carbon copies of bills issued by him, as maybe required in support of any entry in his records, books of accounts or VAT account register that he is required to maintain by or under section 54.

(4) Every dealer who is required to file annual commodity tax return shall further keep separate account of sale of each goods or class of goods listed in Schedules appended to these rules, where such goods are sold for the first time in the State.

Explanation. - 'goods sold for the first time' means sale of goods, which have not been purchased from VAT dealers in the State.

(5) Every commission agent, broker, del-credere agent, auctioneer or any other mercantile agent doing business as a dealer shall maintain accounts showing :-

(a) particulars of authorizations received by him to purchase or sell goods on behalf of each principal separately;

(b) particulars of goods purchased or of goods received for sale on behalf of each principal each day; and