68.  Procedure for  delivery of goods by the carrier of goods or  transporters to a taxable person. (1) No carrier of goods or its agent , shall accept delivery of the goods coming from outside the State  unless  ;-      (a) the consignment is covered by an invoice or delivery challan as the case may be ;      (b) a declaration for transport of goods to and from the State in Form VAT - 36 ,duplicate foil duly filed in  by the consignor and stamped by the officer in charge of the Information Collection Center, if the value of invoice exceeds rupees ten thousand ,is submitted ;      (c) goods receipt (GR) originating from place of commencement of transportation is furnished ; and      (d) the declaration Form duly stamped by the officer in charge of the Information Collection Centre in Form VAT-12 is submitted (2) After receiving the goods, the transporter shall enter all the particulars of the consignment in a register in Form VAT - 42. The transporter shall take an acknowledgement from the taxable person or the receiver of the goods , duly signed and stamped on the goods receipt (GR)/transport receipt (TR) and shall enter full particulars in the Form VAT - 42.