Download Arunachal Pradesh Vat Form FF-11

Download Arunachal Pradesh VAT FORM FF-11 Specimen of Purchase Register As per Rule 56 of the Arunachal Pradesh Goods Tax Rules, 2005 Books and Accounts. (Section 49) :

The following records should normally be maintained by a taxable person-

(1)           Dealers and importers.  All persons liable to pay tax under this Act shall maintain regular, true and correct accounts of all business transactions particularly in relation to the sale and purchase of goods.

(a) The records should be maintained in such a manner that the entry tax, the input tax, the output tax, the net tax, and the
tax credit due can easily be ascertainable.

(b) Dealers opting for simplified accounting methods shall maintain records in such a manner that the entry tax, and the
net tax due through the simplified accounting method can  easily be ascertainable

(c) For the guidance of the dealers, they may maintain records in the formats prescribed in Form FF-11 and FF-12 in
respect of purchases and sales respectively.

(2)           Warehouses.  Every owner or lessee of a cold store, warehouse, godown or any such place, who stores goods for hire or reward shall maintain or cause to be maintained a correct and complete account indicating the full particulars of the person whose goods are stored and the quantity, value, date of arrival and date of dispatch of such goods.

(3)           Transporters.  Every person who carries goods for reward shall maintain or cause to be maintained a correct and complete account indicating the full particulars of the person whose goods are carried, the quantity, value, place and date of delivery of such goods, any challan FF-07 received by the transporter.

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