Asking about vat

Dear Atul,

Form – XXXVIII is a form of declaration of import. It is issued by Department of Commercial Taxes, Government of Uttar Pradesh to Importer/Purchaser who is purchasing goods from outside UP where descripttion of goods like quantity, value in figures etc. along with Transporter detailed is filled.

The purchaser further sends this form to Seller then only the seller will send ordered goods in turn. Therefore it can be said it is like a road permit for the buyer to enter in UP which will be shown by the transporter if the authority asked to show. Goods can be seized by authority if Form XXXVIII is not accompanied.

Regards

Shreesh Kumar