EXCISE AND TAXATION DEPARTMENT, PUNJAB
ATTN: TAXABLE PERSONS, ADVOCATES, CHARTERED ACCOUNTANTS AND COST ACCOUNTANTS
Section 51 of the Punjab VAT Act stipulates that every movement of goods shall be accompanied by documents as mentioned in sub-section 2 of this section. For the purpose of inter-state trade, information regarding such movement of goods is collected on the Information Collection Centres (ICC) set-up by the Department of Excise and Taxation, Punjab. To facilitate the furnishing of this information, the Department had introduced an e-Service namely “e-ICC” whereby the owner of goods can furnish this information from his premises.
It has now been decided that with effect from 10th August 2012, information regarding intra-state movement of goods (within Punjab) shall also be furnished by all persons making sales of Rs. 3 Lakh or above in a single transaction except in the case of Iron and Steel where this threshold shall be Rs. 2 Lakh instead of Rs. 3 Lakh and above.
This information shall be submitted by all sellers whose goods of the value prescribed above, are to move from one place to another place within Punjab, on “e-TRIP”, which is a virtual Information Collection Centre. This facility will not hinder the smooth transportation of goods as it does not involve any physical barrier. This service is called e-TRIP (Transportation Information within Punjab). All persons filing returns to the Department under the Punjab VAT Act can avail this service by using their username and password for e-filing. Persons not having username and password but covered under this direction should obtain their username and password from the AETC of their district.
e-TRIP is a facility through which the details of each movement of goods can be entered on the Department’s website i.e. www.pextax.com. This will result in the generation of an acknowledgement slip which shall accompany the goods during their movement. In case this acknowledgement slip does not accompany the goods, the owner shall become liable for penal action under section 51 of the Punjab VAT Act.
The details regarding forms, methodology and other related documents will be placed on Department’s website www.pextax.com.
For help and queries, please contact 98729-10007, 98729-10008 or 99150-10016.
EXCISE & TAXATION COMMISSIONER,
GOVT. OF PUNJAB