State & UT |
Inward |
Outward |
Within State / Crossing
through the state |
Non-commercial /
Personal Goods |
Entry Tax |
Vat Tax |
Octroi |
Whether Online
or not |
Remark |
Andhra Pradesh |
From No.X / 600 |
From No.X / 600 |
From No.X / 600 |
From No.X / 600 |
Yes |
N.A |
N.A |
N.A |
Tin no of consignee is must on invoices, Invoice must have APST NO;Form X & Form 600 both are same Sales tax Form. |
Andaman Nicobar |
N.A |
N.A |
- |
- |
N.A |
- |
N.A |
- |
- |
Arunachal Pradesh |
N.A |
- |
- |
- |
Yes |
- |
N.A |
- |
Invoice must have APST No. on the Invoice. |
Assam |
Form No. 61 |
Form No. 63 |
- |
Form No. 62 |
Yes |
- |
N.A |
- |
Inbound 2 copies (Original & Duplicate) |
Bihar |
Form No. D-IX |
Form No.D-X |
Form No.DVIII |
N.A |
Yes |
N.A |
N.A |
N.A |
Form not required if value
of the shpt is less than Rs. 10000 |
Chandigarh |
Invoice |
Invoice |
Invoice |
Letter Declaration |
N.A |
- |
N.A |
N.A |
Permit is generated at the barrier |
Chattisgarh |
Form No.60 |
- |
- |
Form No.60 |
- |
- |
N.A |
- |
Form 60 is must for Non-Commercial Shipments( 2 copies are kept at CP & 1 copy travels with the shipmentto Consignee) |
Dadra & Nager Haveli |
N.A |
N.A |
N.A |
N.A |
N.A |
Yes |
N.A |
N.A |
If material move via Gujrat form 404 required |
Daman & Diu |
N.A |
N.A |
N.A |
N.A |
N.A |
Yes |
N.A |
N.A |
If material move via Gujrat form 404 required |
Delhi |
N.A |
- |
- |
- |
- |
- |
N.A |
- |
- |
Goa |
N.A |
N.A |
N.A |
N.A |
N.A |
Yes |
- |
- |
Tin no. is must |
Gujarat |
Form No.403 |
Form No.402 |
Form No.404 |
N.A |
N.A |
Yes |
N.A |
N.A |
- |
Harayana |
Form No.38 + Invoice (Only If Value is Above 25000) |
Invoice |
Invoice |
Letter Declaration |
N.A |
Yes |
N.A |
N.A |
Form not required if value of the shpt is less than Rs. 25000 |
Himachal Pradesh |
Form No.26 + Invoice (Filled by Transporter) |
Form No.26 + Invoice (Filled by Transporter) |
N.A |
Form No.26 + Invoice (Filled by Transporter) |
Yes on Plastic Goods |
Yes |
N.A |
Yes |
HP Permit-26 / forms available online on www.hptax.gov.in |
Jammu & Kashmir |
Form No.65 + Invoice (Only if Value is Above 5000) |
Invoice |
N.A |
Letter Declaration |
Yes |
Yes |
- |
- |
Form not required if value of the shpt is less than Rs. 5000 |
Jharkhand |
Form No.JVAT 504G |
Form No.JVAT 504B |
Form No.JVAT 504 P |
N.A |
N.A |
N.A |
N.A |
N.A |
JVAT 502 -Application for obtaining Declaration for Transport of certain goods and Permit thereof , JVAT503 -Permit for Transport of Consignment in the State , JVAT504P -Within State & applicable for invoice Value >=50000 |
Karnataka |
Form E-Sugam |
Form E-Sugam |
- |
- |
Yes |
N.A |
N.A |
N.A |
For any type of Transaction by Registered dealer; Form E-Sugam is Required. |
Kerala |
Form No.16 |
Form No.15/27B |
- |
- |
N.A |
- |
N.A |
- |
These forms have no specific Validity Period |
Lakshdweep |
N.A |
N.A |
- |
- |
- |
- |
N.A |
- |
- |
Madhya Pradesh |
Form No.49 |
N.A |
- |
Form No.50 |
Yes |
- |
N.A |
- |
For 50 required for Non-commercial shipments |
Maharashtra |
N.A |
N.A |
N.A |
N.A |
N.A |
Yes |
Yes |
- |
Tin no required for all Maharashtra / LBT No required for VASAI / Octroi applicable for Mumbai City, Thane City, Nigdi, Pune City, Nagpur City, Nasik and Aurangabad / In Kolhapur C'nee Registation No Req. But octroi is not aplicable |
Manipur |
Form No.ST-35/ St 37 |
Form No.ST 36 |
- |
Form No.37 |
- |
- |
- |
- |
- |
Meghalaya |
Form No.40 |
Form No.37 |
- |
- |
- |
- |
N.A |
- |
- |
Mizoram |
Form No.33 |
N.A |
- |
Form No.34 |
- |
- |
N.A |
- |
Form 34 is for Personal Shipments |
Nagaland |
Form No.16 |
- |
- |
- |
- |
- |
N.A |
- |
- |
Orissa |
Form No.402 |
Form No.402 |
N.A |
- |
Yes |
Yes |
N.A |
Online for Registred Party |
Form 402A a must for unregistered clients/entry tax applicable for such shipments;The Entry-tax is paid in Sales Tax Office in Advance & obtain the Form & send to shipper with receipt to be accompanied with AWB. / forms available online on www.orissatax.gov.in |
Pondicherry |
N.A |
N.A |
- |
- |
Yes |
- |
N.A |
- |
- |
Punjab |
Form No.36 + Invoice + Import Slip (Filled by Transporter) |
Form No.38 + Invoice + Import Slip (Filled by Transporter) |
Form No.37 + Invoice + Transit Slip (Filled by Transporter) |
Letter Declaration |
Yes (On certain Goods as Plywood, Lubricant oils Etc) |
Yes |
N.A |
Yes |
Forms available online on www.pextax.gov.in |
Rajasthan |
Form No.47 |
Form No.49 |
N.A |
- |
Yes |
Yes |
- |
N.A |
- |
Sikkim |
Form No.25 |
N.A |
- |
- |
N.A |
- |
N.A |
- |
Incoming Form (Red, Yellow & White Color) |
Tamil Nadu |
N.A |
Form No.JJ |
- |
- |
- |
- |
N.A |
- |
Tin no of Consignor /
Consignee is must |
Tripura |
Form No.26 |
Form No.27 |
- |
- |
- |
- |
N.A |
- |
Shipment can move to AAG by Air without Permit and will be delivered after endorsement from Sales Tax Dept. by Consignee |
Uttar Pradesh |
Form No.31 |
N.A |
Tranist Pass |
Form No.32 |
N.A |
N.A |
N.A |
N.A |
- |
Uttranchal |
Form No.16 |
TIN no. |
OC Tickets |
Form No.17 |
N.A |
N.A |
N.A |
- |
Up to Rs. 5000; there is no requirement for Permit for Uttaranchal inbound shipments |
West Bengal |
Form No. 50A (17 characters way bill key no) |
Form No.51 (Sale Tax not eat implement it) |
Tranist Pass |
N.A |
N.A |
Yes |
N.A |
Online for Registred Party |
Outgoing Form not yet Implemented by Sales Tax Dept. / forms available online on www.wbcomtax.gov.in |