Section 16(2) - A registered person shall use, for the purpose of keeping accounts, the purchase book and sales book certified by the concerned Tax Officer.
Rule 23(1) - A registered Person shall maintain the record of Books of Purchases and Sales Set Forth in Schedule 8 and 9.
Earlier there was a system of certifying Sales and Purchase book with the Tax officer, now, with the introduction of CBMS, a taxpayer can upload these books onto the website.
Procedures are as Follows -
1. Login to your Taxpayer portal and click on the "Vat Sales and purchase register upload" button. You will be redirected to the CBMS page where you can login with the taxpayer portals ID and Password.
2. You will be redirected to the home page of CBMS. To download the format for Sales and Purchase register you can go to Billing Register>>Download Format.
3. Go to Billing Register>>upload. Click the Add button. Choose a Fiscal Year and Month for which you want to upload the sales and purchase book. Then click on Add file. Under "Type" Select Sales/Purchase or Sales/Purchase Return. Under Description give a description. For e.g. - 'Sales book Shrawan'. Upload the Excel file which you have prepared and click on submit.
4. After submitting it will take some time to be approved by the department. After approval you will see ' Successfully Completed ' or in case of error, "Completed With Error" in which case you will have to upload it again.
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