Download Assam Vat Form-44

Download Assam vat FORM-44: Sale Book to Be Maintained By Dealer under Assam Value Added Tax Rules, 2005

As per Assam vat rule 31

Every dealer shall maintain separately a true and correct account of input tax relating to his purchases and of output tax relating to his sales against tax invoices in such a manner that the totaling made at the end of each tax period reflects the purchases and sales made under each tax rate and tax paid on such purchases and charged on such sales. Such purchase book or account shall record the date, invoice number, name of supplier, tax payer identification number (TIN) of domestic supplier, value of purchases and tax credit. The sales book shall have the provision for recording of sales to registered and unregistered (final consumers) persons, separately, date and number of sales invoice and if the buyer is a registered taxpayer, his name, tax payer identification number (TIN) and sale value and tax charged.

Specimens of sale and purchase registers are available in Form-44 and Form-45 respectively. These specimens are provided to facilitate a dealer for proper maintenance of accounts. A dealer may maintain account books as per his requirement and nature of business but these shall contain the information as per the specimen.

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