(1) Any person or dealer (hereinafter in this Section referred to as importer) who intends to bring, import or otherwise receive, into the State from any place outside the State, any goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of section 4 exceeding such quantity or measure or of such value as notified by the State Government in that behalf, shall obtain or download the ''declaration" prescribed in Form-XVI or the "certificate" prescribed in the Form-XVII as the case may be, from his assessing authority as may he prescribed by the Commissioner,

(2) Where such goods are to be consigned by road-

(a) the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, before entering into the State shall, submit online information in Form (hereinafter called "Trip Sheet") prescribed by the commissioner and during the movements of goods in the State shall carry with him the following documents-

(i) duly signed two e-generated copies of the online submitted "Trip Sheet"

(ii) completely filled Form of Declaration for import in Form XVI or Certificate for import in Form XVII as the case may be, in duplicate duly verified by the consignor

(iii) sale invoice/bill or challan/ other like document,

(iv) document of title to goods/GR/bilty.

(b) The owner of the truck or the transport agency, forwarding agency or clearing agents, as the case may be shall deliver to the consignee, while delivering the consigned goods, the duplicate copy of the declaration or certificate as the case may be and the sale invoices/ bills/challans carried with the goods.

(c) The importer shall preserve the copies of declaration and other documents delivered to him or his agent under clause (b) for such period, as may be prescribed by the Commissioner, and produce them before the assessing authority in a manner and within a time as may be notified by the Commissioner.

Provided that Commissioner may by notification prescribe the manner in which e-declaration/e-form XVI shall be used

(3) Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in Form-XVI or the certificate in Form-XVII, as the case may be, duly filled in and signed by the importer and the importer shall submit the same for endorsement by the officer authorised by the Commissioner in this behalf in a manner and within a time as may be prescribed by the Commissioner.

Provided that Commissioner may by notification prescribe the manner in which e-declaration/e-form XVI shall be used.

(4) The transporter shall preserve the copy of "Trip-Sheet" till the end of next two financial years and shall produce the same before the officer, authorised for this purpose by the Commissioner, as and when required.

(5) A declaration or a certificate, in respect of which a report has been made under sub-rule (9) of rule 30 or sub-rule (8) of rule 31, or which is declared as obsolete and invalid by the Commissioner of Commercial tax under sub- rule (13) of rule 30 or sub- rule (10) of rule 31, shall not be valid with effect from the date of the report or the date from which it is so declared, as the case may be, for the purposes of this rule and a certificate whose period of validity as specified in sub-rule (4) of rule 31 has expired, shall not be valid.