Download Assam vat FORM-54: Statement of Goods Transported Outside Assam under the Assam Value Added Tax Rules, 2005
As per Assam vat rule 36
The registered transporter shall submit a monthly statement of goods transported and delivered into Assam in Form-53 and monthly statement of goods transported outside Assam in Form-54 to the Prescribed Authority of his area within twenty one days of the following month.
All accounts, records, registers and documents relating to the above transactions shall at all reasonable times be open to inspection by an officer any officer appointed to assist the Commissioner.
The Prescribed Authority shall have the power to call for and examine the books of accounts, other documents and records in possession of a transporter for the purpose of verifying the correctness of the statements, submitted under this rule or for any other purpose and the transporter shall be bound to furnish the books of accounts or other documents when so called for.
(6) Where the goods have been dispatched by a consigning dealer “to self”, the transporter shall ascertain and keep record of the full name and address of the person taking delivery of the goods, the name of the dealer with his registration certificate number under the Act, if any, and if the person taking delivery is not a dealer but taking delivery for and on behalf of a dealer, the name and address of such dealer and his registration certificate number under the said Act.