Download Tamil Nadu Vat FORM KK: Form Filed By Clearing and Forwarding Agent under Tamil Nadu Value Added Tax Act 2007
As per Tamil Nadu Vat Rule 15
(1) When the goods are moved for export or are transported after clearance from a seaport, the clearing or forwarding agent, as the case may be, notwithstanding that such agent is not a dealer registered under the Act or any other person in charge of the goods vehicle or boat, who, on behalf of such agent transports the goods, shall carry with him the following documents in respect of the goods carried in the goods vehicle or boat, namely:-
(a) A trip sheet or log book, as the case may be;
(b) A bill of sale or Form KK; and
(c) In the case of goods moved for export –
(i) if the purchase is made in the State,-
(A) sale invoice; and
(B) letter from the exporter specifying the name of the port of export, the name of the ship and its probable dates of arrival and departure from the port; or
(ii) if the purchase is made outside the State of Tamil Nadu,
(A) purchase invoice for the goods purchased; and
(B) letter from the clearing or forwarding agent addressed to the shipping agent or export agent specifically mentioning the actual quantity and value of the goods consigned for export and the name of the firm outside the State on whose behalf the goods are purchased for export; or
(d) In the case of imported goods,-
(i) copy of the foreign invoice with the bill of entry; (ii) letter from the importer or clearing or forwarding agent to the consignee, specifically mentioning the description of the goods imported: and
(iii) records showing the value of the goods imported.
(2) Form KK shall be printed with serial number and used by the forwarding and clearing agent
(3) (a) For the purpose of sections 68 and 69, the owner or other person in charge of a goods vehicle or boat shall carry – (i) A goods vehicle record, a trip sheet or a log book;
(ii) A bill of sale or a delivery note in Form JJ or Form KK;
(iii) A certificate from the Village Administrative Officer when the goods under transport are claimed to be agricultural produce other than sugarcane grown in his own land or on a land in which he has interest or a letter signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported;
(iv) A certificate from the Cane Inspector (Assistant Director of Agriculture) when the goods under transport are claimed to be sugarcane grown in his own land or on a land in which he has interest or a letter signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported;
(v) A delivery note in Form JJ when the goods are transported from one place of his business to another.
(b) The bill of sale or delivery note or the certificate of declaration, as the case may be, in respect of the goods carried in the goods vehicle or boat shall be in triplicate, one copy of which shall be submitted to the Officer in charge of the first Check Post or barrier, the second copy to such officer in the last check-post or barrier through which the goods vehicle or boat may pass and the third copy shall be retained by the owner or other person in charge of the goods vehicle or boat. In the case of goods vehicle or boat which has not passed through any check-post, the owner or other person in charge of the goods vehicle or boat shall, within seven days after the goods are delivered, submit to the Territorial Assistant Commissioner having jurisdiction over the area in which the goods are delivered, copies of goods vehicle record, trip sheet or log book as the case may be, and also the bill of sale or delivery note which accompanies the goods, and other relevant documents, or in case the goods are delivered outside the State, to the Territorial Assistant Commissioner having jurisdiction over the area from which the goods were consigned.
