GOVERNMENT OF ASSAM

OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAVAN

DISPUR, GUWAHATI

Sub : Online issuance of Delivery Note (Form No. 61)

Taxation Department has launched a new e-service for issuance of online Delivery Note (Form No. 61) which has been made operational from 27.01.2017. The manual form will also continue simultaneously until further orders. The basic requirements and procedures to avail this e-service are as follows:

1. To avail this e-service, dealers must be registered under both the Assam Value Added Tax Act/2003 (AVAT) and the Central Sales Tax Act/1956 (CST).

2. The registration details under both the Acts must be available in the dealer's online profile (Profile that is created at the time of issuance of user ID and password for availing online services). Therefore, for availing the above-mentioned e-service, dealers have to obtain user ID and password for online services from the concerned Unit office. The dealers who already have user ID and password for online services need not take separate user ID and password.

3. The two modules viz. "Online Vehicle Data Entry" & "Online Delivery Note" are dependent on each other. The concerned dealer, who proposes to generate & issue Delivery Note to a particular Transporter for Online Vehicle Data Entry, should incorporate the name/Registration number under the Assam Value Added Tax Act, 2003 /user ID of the Transporter, which is a mandatory field. For this purpose, there are 3 options for selection of transporter:

I. Registered Transporter (Assam Value Added Tax Act, 2003),

Ii. Unregistered Transporter,

Iii. Self (The dealers who intend to carry his own goods).

4. In case of dealers who intend to import goods though "Registered Transporter", the concerned dealer has to declare the registration number under the Assam Value Added Tax Act, 2003 of the concerned Transporter at the time of generation of online Delivery Note.

5. In case of dealers who intend to import goods though "Unregistered Transporter":

a) The concerned Unregistered Transporter has to apply for user ID and password for "Online Vehicle Data Entry", which can be obtained online. After generation of user ID and password for "Online Vehicle Data Entry", the concerned Unregistered Transporter has to pass on the user ID and the name of the Transporter to the concerned dealer who proposes to generate the "Online Delivery Note".

b) The concerned dealer will select the "Unregistered Transporter" option and will select the Transporter name/user ID from the dropdown list for generation of online Delivery Note.

6. In case of both "Registered" and "Unregistered" Transporters, the vehicle data entry and generation of vehicle tracking ID shall be done by the transporter.

7. The dealers who intend to carry his own goods shall select the "Self" option to generate the "Online Delivery Note", provided the dealer should have user ID and password for availing online services including "Vehicle Data Entry" option. The dealers who does not have user ID and password for online services, have to apply to concerned jurisdictional authority for issuance of same incorporating "Vehicle Data Entry" option. The dealers who already have user ID and password for online services excluding "Vehicle Data Entry" option, need not take separate user ID and password, but have to get the "Vehicle Data Entry" option included by sending a request to the jurisdictional authority.

(Anurag Goel)

Commissioner of Taxes, Assam,

Dispur, Guwahati-6