Download Assam Vat Form-46

Download Assam vat FORM-46: Tax Invoice in Original-Buyer’s Copy Under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 46

(1) A Tax Invoice must bear the printed serial number, it is to be used, for like, “ORIGINAL – BUYER’S COPY”, “DUPLICATE – TRANSPORTER’S COPY” and “TRIPLICATE – SELLER’S COPY”.

(2) The original copy of the Tax Invoice shall bear the words “VALID FOR INPUT TAX” and the original copy shall only be valid to set up a claim of input tax credit.

(3) The duplicate and triplicate copy of a Tax Invoice shall bear the words, “THIS COPY DOES NOT ENTITLE THE HOLDER A TAX CREDIT”.

(4) A Tax Invoice shall contain a certificate/declaration as follows, namely:-

“I/We hereby certify that my/our registration certificate under the Assam Value Added Tax Act, 2003 is in force on the date on which the sale of the goods specified in this tax invoice is made by me/us and that the transaction of sale covered by this tax invoice has been effected by me/us.

(5) A Tax Invoice shall contain value of goods with break-up according to rate of tax applicable. A specimen of tax invoice is available in Form-46, which a dealer at his convenience, may use for this purpose.

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