(1) The declaration referred to in sub-section (7) of section 7 shall be in Form VAT-D2A for Special Economic Zone(SEZ) dealer and shall be in triplicate consisting of parts A, B and C. Each declaration shall be serially machine numbered or bear a printed serial number. The registered dealer making the sale under sub-section (6) of section 7 of the Act, shall furnish to the assessing authority in part A the declaration duly filled and signed by the registered dealer, to whom he makes the sale and shall retain part 'C' of the declaration with him. Part B of the declaration shall be retained by the dealer to whom the sale is made.

(2) A single declaration in Form VAT-D2A may cover one or more than one transactions of sale relating to the same order, between the same two dealers in a year:

Provided that where, in the case of any transaction of sale, the delivery of goods is spread over to different financial years, it shall be necessary to furnish a separate declaration in respect of goods delivered in each financial year.

(3) All the provisions in relation to Form VAT-D1 contained in rule 17, shall apply mutatis mutandis in relation to Form VAT-D2A.