Commercial Taxes Department
DEALER CIRCULAR -05 / 2016-17
Sub: Regarding online template for Form VAT-72.
The amended rule is as under :-
“21. Declaration Forms. - (1) A dealer, who claims partial or full exemption
from payment of tax on sale of goods,
(i). to another dealer or person in the State shall furnish a duly filled in declaration or certificate or declaration in Form- 72 obtained from the purchasing dealer or person required to be furnished under any notification issued under the Act, to his assessing authority up to the date of filling of annual return or audit report, as the case may be;”
In compliance of above provision, to obtain Form VAT-72 electronically, a functionality has been developed on the official website of the Department which can be used by dealer to generate VAT-72. The following procedure is prescribed:-
- Form VAT-72 is available as on-line template in the official website of the Department under e-Service -> Form VAT-72.
- The purchasing dealer shall download the template and fill in the necessary details.
- On the basis of details entered by the Purchasing dealer, Form VAT-72 shall be generated. Purchasing dealer may track the status of Form VAT-72 through the link VAT-72 -> Track Status.
- Purchasing dealer shall duly sign the Form VAT-72 and will give it to the selling dealer.
- Selling/Purchasing dealer may claim exemption from payment of tax by submitting Form VAT-72 to his assessing authority.
(T. Ravikanth) Commissioner,