With a view to automate the processes of maintenance of records and issue of Declaration of Import in Form VAT-23 (Challan-inward) and Bill of sale in Form VAT-24 (Challan-outward) under the Nagaland Value Added Tax Act, 2005, for complementing the purposes of the Act, the following guidelines are hereby formulated and notified to all concerned for strict observance at each level of authority involved in custody and maintenance of the aforesaid Forms: -

1. Superintendent of Taxes shall, from time to time, place an indent of the requirement of Form VAT-23 and Form VAT 24 of their respect Ward/Unit to the Commissioner of Taxes, Nagaland, through the VCMS;

2. Commissioner of Taxes, Nagaland shall approve for issue through the VCMS;

3. Issuing clerk at the Directorate shall record the details of the Forms approved by the Commissioner of Taxes, Nagaland in the system and issue accordingly to the concerned Ward/Unit Superintendent of Taxes;

4. On physical receipt of the Forms, Superintendent of Taxes concerned shall verify the total numbers allotted to him/her and confirm the same in the system;

5. A dealer holding a valid certificate of TIN issued under the Nagaland Value Added Tax Act, 2005, may apply for issue of Forms by submitting an application to that effect to the concerned Superintendent of Taxes in whose jurisdiction his/her business is registered. A Statement of Utilization Certificate in respect of the Forms issued earlier must accompany the application;

6. Declaration of Import in Form VAT-23 (challan inward) shall be issued on application by dealer holding a valid certificate of TIN for bringing or receiving goods from outside to any place in the State;

7. Declaration of Bill of sale in Form VAT 24 (challan outward) shall be issued for dispatch of goods from any place in the State to any other place inside or outside the State;

8. The concerned Ward/Unit Superintendent of Taxes shall, after satisfying himself/herself that the application is in order and complete, issue the Forms to the registered dealer;

9. Superintendent of Taxes shall have the authority to issue not exceeding 100 (one hundred) leaves of Forms each to a dealer in one financial year;

10. In case the requirement of a dealer exceeds 100 (one hundred) leaves in a financial year, the case shall be forwarded to the Commissioner through the concerned Zonal Assistant Commissioner of Taxes for obtaining necessary approval;

11. On approval by Commissioner of Taxes, Nagaland, the concerned Superintendent of Taxes shall issue in the manner as approved by Commissioner of Taxes;

12. It shall be the endeavor of every Ward/Unit Superintendent of Taxes to ensure that a minimum of 300 (three hundred) leaves of Forms each are always made readily available in stock at all given time. This is to ensure that the dealers do not suffer for want of availability of required Forms in the custody of the Superintendent of Taxes.

This order shall come into force with immediate effect.

Sd/-

Paolal Hangsingh, IAS

Commissioner of Taxes, Nagaland