Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rules

38 Deductions of Inter-state sales and Inter-state purchases

38. Deductions of Inter-state sales and Inter-state purchases.

A person, who wishes to deduct from his turnover the amount in respect of sales or purchases, made outside the state or in the course of inter state trade or commerce or export out of the territory of India, shall append lists in Form VAT - 18 and Form VAT – 19 along with return in Form VAT - 15.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.