Saawariya & Co.

R.41 Challan or transfer invoice U.P.VAT RULES

R.41 Challan or transfer invoice-

(1) The dealer shall prepare the challan or transfer invoice referred to in sub-section (5) of section 21 in three copies marked Original, Duplicate and Triplicate from a bounded book and each copy of challan or transfer invoice shall contain following particulars in respect of goods delivered or dispatched:

(i) Name and address of the dealer;

(ii) Name of branch or depot;

(iii) Taxpayer’s Identification Number (Registration Number) of dealer consigning or delivering goods;

(iv) Book No.;

(v) Serial No.

(vi) Date;

(vii) Signature of the authorized person who has authenticated the challan or invoice

(viii) Name and address of the dealer or person to whom goods are delivered or consigned

(ix) Taxpayer’s Identification Number of consignee dealer, if any;

(x) Sale or stock transfer………

(xi) Time of removal of goods in case of manufacturer

(xii) Following details in respect of goods delivered or consigned;

(a) Description of goods,

(b) Identification mark or batch no. if any,

(d) No. of packets

(e) Actual or estimated value of goods;

(xiii) Tax-invoice or sale-invoice no. and date (if issued at the time of sale);

(xiv) Mode of transportation:

(xv) Signature and status of person issuing challan or transfer invoice.

(2) Particulars under clauses (i) to (v) of sub-rule (1) shall be printed on each challan or transfer invoice.

(3) For each assessment year book no. and serial no. in first challan or transfer invoice book shall begin with serial no.001 and each book shall contain fifty challans or transfer invoices in triplicate and on other challan or transfer invoice books, both numbers will be in ascending order.

(4) Original and Duplicate copies of challan or transfer invoice shall be delivered to the person transporting goods for delivery to the consignee of goods and shall be delivered by such person to the consignee along with goods. Second copy shall be returned by the consignee of goods to the dealer who has dispatched or delivered goods:

Provided that where goods are delivered to the dealer or its representative at the place of the seller, the purchasing dealer shall, after acknowledging the receipt of goods, deliver the second copy of the challan to the selling dealer.

(5) Third carbon copy of challan or transfer invoice shall be preserved by the dealer in the challan book or transfer invoice book as part of records.

(6) Where the transfer invoice or challans are maintained in computer the hard copy of the same shall be kept in bound book of fifty in numbers.

(7) The commissioner may issue instructions and clarifications regarding form, maintenance and issue of challan or transfer invoice from time to time.

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