(1) Any claim in respect of rebate that may be made by a registered dealer or an enrolled builder under sub-section (3) of section 9-C, shall be qualified by a goods receipt in Form 5-C issued by the transporter. Any such claim in respect of the rebate shall be made by such registered dealer or an enrolled builder in his return in Form 10 or Form 10-B, as the case may be.

(2) The transporter carrying with him a document, issued by a consignee, or by a transporter, as the case may be, which is serially numbered, and contains details of consignor, consignee, transporter, registration number of motor vehicle, place of origin and destination, goods carried with quantity and value, and freight, shall be deemed to have complied with requirement of clause (f) of sub-section (1) of section 9-C.