In order to facilitate the dealers to get themselves familiarize the issuance in online environment of Import Declaration in Form 23 (Challan Inward), Bill of Sale in Form 24 (Challan Outward) and Transit in Form 25 under Rules 65(3) of Nagaland VAT Rules, 2005, the exceptions and conditions in serial No. 1, 2, 3 and 4 of the NOTIFICATION NO.CT/Leg/CR/128/2006 dated the 12th October 2011, is partially modified as under:-

1. Offline issuance of Import Declaration in Form 23 (Challan Inward), Bill of Sale in Form 24 (Challan Outward) and Transit in Form 25 to the dealers shall continue alongside with the online issuance till the 29th February 2012.

2. The inventories of Import Declaration in Form 23 (Challan Inward), Bill of Sale in Form 24 (Challan Outward) and Transit in Form 25 in hard copies, at the disposal of the issuing authority shall be surrendered to the Commissioner of Taxes on or before 10th March 2012.

3. The Forms so issued in offline mode to the dealers shall remain valid for use only up to the 31st March 2012.

4. Any Forms remaining unutilized in the custody of the dealers shall stand obsolete and invalid with effect from the 1st April 2012.

(Dinesh Kumar IAS)

Commissioner of Taxes

Nagaland Dimapur