Commercial Shipments     E - tailing Shipments    
Sr. No State & Union No of Copies Inbound Sales Permit to be     Entry Outbound     Inbound Sales Outbound sales     Refer End Sales Tax Site
Territory Req handed over Validity of Form sales tax Remarks Permit Limitation Validity of Form Remarks notes
      Tax form by     Tax forms     Tax form tax forms        
    2(Both For   Shipper/Consi         Tin no of consignee is must on invoices, Any no of invoices with N number value can           www.apcommercialtaxes
1 Andhra Pradesh Inbound+Outboun FORM X/600 NA   NO FORM X/600 Invoice must have APST NO;Form X & FORM X/600 FORM X/600 NA   Note 1
    d)   gnee         Form 600 both are same Sales tax Form. be moved under single form           .gov.in
                             
2 Andaman Nicobar Nil NA       No NA     NA NA NA     www.and.nic.in
3 Arunachal Pradesh 4 DG-01       Yes NA Entry tax applicable in   DG-01 NA   Entry tax applicable in Note 2 www.arunachalpradesh.
      the absence of TIN No     the absence of TIN No nic.in
                           
      Form 61-   Form 61- 6 Months         Form 61-   Form 61- 6 Months Inbound 2 copies ( Original &    
    Inbound 2 Copies Commercial Shipper/Consi     Inbound 2 copies ( Original & Duplicate)   Commercial      
4 Assam Form 62- 6 Months Yes Form 63   Form 63 Form 62- 6 Months Duplicate) All forms to be filled Note 3 www.taxassam.co.in
    Outbound 1 Copy Form62-Non- gnee (From issuing Date)     All forms to be filled manully   Form62-Non-   (From issuing Date) manully    
      Commercial           Commercial      
                             
                    Under One Sales tax Form any number of            
                    invoices can be attached.But            
                  For inbound,Form not required if value of Shipper/consignee should be same.There is            
      Form D IX (Suvidha           no value restrictions Origin Point to Form D IX     For inbound,Form not required if    
    2(Both Incoming Shipper/Consi         the shpt is less than Rs. 9999;but Entry   Validity is base on   www.biharcommercialta
5 Bihar (Online road Validity is base on KM Yes Vat form D-X Destination upto 100 Kms : Validity 3 days ( (Suvidha (Online Vat form D-X value of the shpt is less than Rs. Note 4
    & Outgoing) permit) gnee         Tax will be Applicable for are who register 72 hrs. ) from the date of Uploading.Origin road permit)   KM 9999.   x.gov.in
                  in salex tax Point to Destination 101-500 Km : Validity 5            
                               
                    Days ( 120 hrs. ) - do – Origin Point to            
                    Destination 501-1000 Km : Validity 7 Days            
                                 
                  TIN Number is must for commercial         In case of individual Shpts    
6 Chandigarh Nil NA       NA   shipments & In case of individual Shpts   NA NA NA Note 5 www.chandigarh.gov.in
          Declaration is mandatory
                  Declaration is mandatory            
                               
                  TIN Number is must for commercial         In case of individual Shpts    
7 Chhatisgarh Nil NA       No   shipments & In case of individual Shpts   NA NA NA Note 6 www.comtax.cg.nic.in
          Declaration is mandatory
                  Declaration is mandatory            
                               
8 Dadra & Nager Nil NA               NA NA NA     www.dnh.nic.in
Haveli                  
                               
9 Daman & Diu Nil NA               NA NA NA     www.daman.nic.in
10 Delhi 1 FORM T2           TIN Number is must for commercial   NA NA NA   Note 7 www.dvat.nic.in
          shipments    
                               
11 Goa Nil NA           TIN Number is must for commercial   NA NA NA     www.goasalestax.com
          shipments      
                               
    3(Both Incoming   Shipper/Consi         Transit pass application in Form 404.             www.commercialtax.guj
12 Gujarat From 403     No Form 402 Transit pass in Form 405. Entry Tax is   From 403 Form 402   Exemption upto Rs.4999 Note 8
& Outgoing ) gnee         arat.gov.in
              applicable on very selected goods            
                               
        Shipper/Consi As per dates mentioned             As per dates      
13 Haryana 1 INVOICE COPY No INVOICE COPY   TIN # is must if not mentioned INVOICE COPY INVOICE COPY mentioned on the   Note 9 www.haryanatax.com
        gnee on the form             form      
                               
14 Himachal Pradesh 2 HP permit-26 (ST Shipper/Consi 30 days from the date Yes HP permit-26 (ST On line Permit is generated at Transporter TIN # is must if not mentioned then ET is HP permit-26 (ST HP permit-26 (ST 30 days from the On line Permit is generated at Note 10 www.hptax.nic.in
Form XXVI) gnee of issue   Form XXVI) / Shipper End levied on personal & non registered delares Form XXVI) Form XXVI) date of issue Transporter / Shipper End
          @ 5% on the value & GovT bodies @ 3%    
                               
        Shipper/Consi         TIN # is must if not mentioned then ET is              
15 Jammu & Kashmir 2 Vat form 65 NA   Yes NA levied on personal & non registered   Vat form 65 NA NA Exemption upto Rs.4999 Note 11 www.jkcomtax.nic.in
        gnee         delares @ 13.5% on the value.              
                               
    2 JVAT 504G (Inward Shipper/Consi As per the dates printed                    
    Permit / Green gnee on the forms                    
      Permit) online                    
                               
        Shipper/Consi Individual Inbound   JVAT 504B Application for obtaining Declaration for     JVAT 504B        
    2 JVAT 502   (Outward Permit/ Transport of certain goods and Permit     (Outward Permit/       www.jharkhandcomtax.n
16 Jharkhand gnee shipments       JVAT 502 NA   Note 11
        Blue Permit) thereof   Blue Permit)   ic.in
                         
    2 JVAT503 (permit) Shipper/Consi Individual Inbound   (Manual) Permit for Transport of Consignment in     (Manual)        
    gnee shipments       the State              
                           
    2 JVAT504P (Pink Shipper/Consi Road Permit for     Within State & applicable for invoice              
    Permit) manual gnee registered Dealer     Value >=50000              
                       
    2( Unique No   Shipper/Consi Maximum 7 Days from     For any type of Transaction by Registered              
17 Karnataka E-Sugam the date of Uploading Yes Form E Sugam         Personal Shipment with Declaration Note 13 www.ctax.kar.nic.in
    required)   gnee Form in System     dealer; Form E-Sugam is Required.              
                             
        Form 16 is                        
      No Form required available in         These forms have no specific Validity              
      for commercial open Market & Form 16 individual     Period, Shipments coming via Inter-state transport in Form 7C, Transit Pass     Form 16 individual Below Rs.5000 Form 16-Certificate    
18 Kerala 2 inbound shipments, Form 15 ownership Form-No NO Form 15 Air/Rail/Ship into Kerala for commercial in Form 7B. Entry Tax in absence of TIN/ CST Form 16 Form 15 ownership Form-No of Ownership filled by C'nee with Note 14 www.keralataxes.org
      For non-commercial duplicate copy specific validity period     purpose, requires Form 8FA (E-generated # on select goods. Form 16 if value of the     specific validity sign & Stamp    
      shipments Form 16 is provided by         ) and Form 8F for surface inbound shipment >5000.00     period      
      is required shipper at         shipment              
        Kerala                        
19 Lakshdweep Nil NA         NA     NA NA NA     www.lakshadweep.nic.in
                E-Form 49 (OUT) Form 49 for commercial shipments &              
      E-FORM 49 (IN) / Shipper/Consi Form is valid for 30   Form 50 for non – commercial shipments              
    2 E-FORM 50 With days   Yes on specific can be provided by Consignee & shipper              
      Declaration gnee       commodity respectively and can generated On line   FORM 50 With          
20 Madhya Pradesh               NA     Note 15 https://mptax.mp.gov.in
              from MP tax website   Declaration    
                             
      For Incoming Shipper/Consi                        
    2 shipments via Rail valid for 30 days                    
      Form 60 is required gnee                        
                    LBT NOS ( LOCAL BODY TAX NO ) IS MUST to            
                    any shipments including DP DUTS           www.vat.maharashtra.g
21 Maharashtra Nil NA         NA Octroi is applicable travelling/send to ULHASNAGAR ( NA NA   Octroi is applicable Note 16
          ov.in
                    Maharashtra ) PIN CODE          
                               
                    421001,421002,421003,421004 & 421005            
22 Manipur 2(Both Inbound Form 27 Shipper/Consi NA     Form 28             Note 17 www.manipurtaxation.ni
    +Outbound)   gnee                       c.in
          Vat Form 40 is 90   Vat Form 37 for         pecial Permit for      
23 Meghalaya Inbound 2 Copies VAT form 40 Shipper/Consi Days;Special Permit for   taxable & Form     VAT form 40   non-Registered   Note 18 www.megvat.nic.in
Outbound 1 Copy gnee non-Registered   35 for non-       Customer is 60  
          Customer is 60 days   taxable items         days      
          Maximum Validity                    
24 Mizoram 2 Vat form 33/34   Period for 90 Days &     Form 34 is for Personal Shipments   FORM 34     Form 34 is for Personal Shipments Note 19 www.mizoram.nic.in
  this is mentioned while          
                             
          issuance                      
25 Nagaland 3 Form 23 (On Line) Shipper/Consi NA     Form 24     Form 23       Note 20 www.nagaland.nic.in
        gnee                        
          Valid For 3 months; if     Form 402A a must for unregistered         entry tax applicable for such    
              clients/entry tax applicable for such         shipments;The Entry-tax is paid in   http://as.ori.nic.in/s
    2(Both for     not issued within 90              
26 Orissa Form 402 Shipper/Consi Yes Form 402 shipments;The Entry-tax is paid in Sales Under one Orissa Waybill maximum 10 AWBs Form 402A     Sales Tax Office in Advance & Note 21 alestax/index.html
Incoming & gnee days revalidation is to Tax Office in Advance & obtain the Form & can be passed.Value has no restrictions     obtain the Form & send to shipper //
    Outgoing)   be done from Sales tax            
            send to shipper with receipt to be         with receipt to be accompanied   www.orissatax.gov.in
          office                
                accompanied with AWB.         with AWB.    
                             
27 Pondicherry Nil NA         NA     NA NA       www.vat.pon.nic.in
                  Transit Pass in Form VAT 35 /VAT 12. VAT              
                  36 applicable for inbound goods for value         Exemption upto Rs.4999 affidavite    
        Shipper/Consi         >10,000/= EntryTax is applicable on VAT XXXVI ( incming + Outgoing Form ) one          
28 Punjab Nil Form VAT 36     Yes Form VAT 36       on letter head or 15 rs stamp Note 22 www.pextax.com
gnee     select goods. For Indivudiual shpts above Invoice per form is required      
                      paper required    
                  10k affidavite on letter head or 15 rs            
                               
                  stamp paper required              
    2(Both Vat Form 47, same   Both Incoming &                    
    Shipper/Consi Outgoing Forms are                    
29 Rajasthan Inbound+Outboun applicable for Stock Yes Vat form 49           Exemption upto Rs.4999 Note 23 www.rajtax.gov.in
    d) transfer also gnee valid for two years from                    
      the date of issue                    
                             
30 Sikkim 3 Vat form 25 Shipper/Consi 6 months from the date NO NA Incoming Form(Red,Yellow & White Color)   Vat form 25 NA   Incoming Form(Red,Yellow & White Note 24 www.sikkim.gov.in
        gnee of issue                 Color)    
    3               Transit Pass in Form LL Form KK by clearing       In case of individual Shpts    
31 Tamilnadu Copies(Outbound NA         Form JJ Tin no of Consignor/Consignee is must agent // Commercial Invoice with BOE in NA     Note 25 www.tnvat.gov.in
            Declaration is mandatory
    Form)               case imported goods          
                             
                  Shipment can move to AAG by Air              
32 Tripura Inbound 3 Copies Vat form XXVI Shipper/Consi NA     FORM 27 without Permit and will be delivered after   Vat form XXVI       Note 26 www.tripura.nic.in/taxes
    Outbound 2 Copy   gnee         endorsement from Sales Tax Dept.by             /
                  Consignee              
      Form 38 for   Series as per                    
      Commercial                      
        Notification of Sales Tax             Series as per      
      shipments Shipper/Consi                  
33 Uttar Pradesh 2 Authorities (mentioned   NA     Form 39   Notification of Sales Exemption upto Rs.4999 Note 27 www.comtaxup.nic.in
      Form 39 for Non- gnee on FORMS - Maximum             Tax Authorities      
      Commercial                    
        one month)                    
      shipments                      
                               
      Form 16 for                          
      Commercial   VAT FORM 16 having       Trip Sheet in Form 18. Form 16 is for       Up to Rs.5000; there is    
      shipments Shipper/Consi     Up to Rs.5000; there is norequirement for         www.gov.ua.nic.in/tradet
34 Uttranchal 2 serial no 2010 & 2012 No NA registered dealer. Form 17 is for non Form 17     norequirement for Permit for Note 28
      Form 17 for Non- gnee are only valid,     Permit for Uttaranchal inbound shipments registered dealere (e Trip sheet)       Uttaranchal inbound shipments   ax/
      Commercial                  
                               
      shipments                          
          In the new electronic                    
35 West Bengal 2(Part I &II) Vat form 50A Shipper/Consi Process; it is one month No Vat Form 51 Outgoing Form not yet Implemented by Any Number of invoices can be attached &       1% Entry Tax irrespective of any Note 29 www.wbcomtax.nic.in
gnee by default;it can be Sales Tax Dept. there is no limitation of value       value
        revalidated based on              
                             
          requirement