Amendment status not verified — confirm the current text below against the official source.
Every registered dealer shall :- (1) Keep and maintain a true and correct account in Bengali or English, or in such other language as the State Government may specify, as referred to in subsection (1) of section 48 of the Act, showing :- (i) the quantity and value of goods produced, manufactured, or purchased and sold by him category wise, as given in the Schedule. In case of manufacture, such other related particulars relating to engagement of labour, procurement of raw materials as may be directed by the Commissioner; (ii) the name and address of the persons from whom goods were purchased, supported by a tax invoice or purchase voucher1 issued by the seller or purchaser2 duly signed and dated; (iii) the name and address along with the Registration No. of the registered dealer from whom goods were purchased, supported by a tax invoice or purchase voucher3 issued by registered dealer duly signed and dated for claiming tax credit. (2) Maintain ledger, cash book, bill book, tax invoice, purchase voucher4and other account books to be numbered serially for each year. (3) Issue bill or cash memo or tax invoice in respect of every sale as the case may be (i) every such bill, cash memo / tax invoice shall be duly signed and dated by the dealer or by his manager or agent. The counterfoil of such bill or cash memo or tax invoice shall also be signed and dated, as aforesaid. 1, 2, 3. Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).