In pursuance of sub-rule (4) of Rule 65 of the Nagaland Value Added Tax Rules, 2005, the following instructions pertaining to obtaining of blank Declaration Forms and maintenance of records thereto by VAT registered dealers are hereby notified for general information and necessary compliance by all concerned.

1. A dealer holding a certificate of Taxpayer's Identification Number (TIN) issued under the Nagaland Value Added Tax Act, 2005, may apply for issue of Declaration Forms by submitting an application to that effect to the concerned Ward/District Superintendent of Taxes (assessing authority), in whose jurisdiction his/her business is registered. A Statement of Utilization Certificate in respect of the Forms issued earlier, if any, must accompany the application;

2. Every consignment of goods valued at rupees ten thousand or more in a single transaction relating to a dealer shall be accompanied by a declaration in original.

3. The Declaration Forms are in parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter as the case maybe;

4. Declaration of Import in Form VAT-23 (challan inward) in triplicate shall be used for bringing or receiving goods from outside the State to any place in the State. The original of the used Declaration Form VAT-23 shall be furnished by the user-dealer to the concerned Ward/District assessing authority along with the tax return filed by him;

5. Declaration of Bill of sale in Form VAT 24 (challan outward) in triplicate shall be used for dispatch of goods from any place in the State to any other place inside or outside the State. The duplicate of the used Declaration Form VAT-24 shall be furnished by the user-dealer to the concerned Ward/District assessing authority along with the tax return filed by him.

6. The used Declaration forms shall be arranged in the order of date of receipt from the issuing authority and furnish the used Declaration Forms in original or duplicate as the case maybe to the concerned Ward/District assessing authority in order of their continuous serial number.

7. It shall be the responsibility of the dealer for proper custody and use of Declaration Forms issued to him or her.

8. If a Declaration Form(s), whether unused or filled in is lost while in the custody of the dealer to whom it was issued, or in the custody of the dealer to whom it was sent, or in transit, the former shall report the lost to the concern issuing authority and shall furnish in respect of such Declaration Form(s) so lost, an indemnity bond in the prescribed format for such sum as the issuing authority may determine.

This notification shall come into force with immediate effect.