India - State wise Regulatory Requirements
Sl No
State/ Union
Territory
State Statutory requirement
Forms
Required for
Value Equal
to or
ALL
Entry Tax/ Octroi
http://www.and.nic.in/
Required Sales
Tax or VAT form
No ( Imports only)
1
Andaman & Nicobar No extra paperwork requirement
2
Arunachal Pradesh
Invoice must have APST No. on the Invoice
( Auranchal Pradesh Sales Tax No)
3
Andhra Pradesh
Invoice must bear TIN No. of consignee Invoice must
have APST Nos. (Andhra Pradesh Sales Tax #) Form X / ALL
600 is required.
No
https://www.apct.gov.in/apportal/
4
Assam
Taxable goods for resale / Form 61. Road permit / Form
ALL
62. Tax Free goods / Form 60. Transit Form / Form 64.
Yes
Form 61
http://www.tax.assam.gov.in/Assa
Form 62
mTimsInfo/index.html
5
Bihar
Form D-IX (if value>INR 10K, bearing signature of
Shipper, consignee and State Sales Tax Authorities.
Consignee declaration for shipments for personal use
e-Waybill with shipping detail and vehicle registration
number is required.
E- transit pass at shipment level is required
INR 10000
Yes
www.biharcommercialtax.gov.in/
6
Chandigarh
No extra paperwork requirement
TIN No. is required for commercial shipments and for
Individual shipments declaration is mandatory
ALL
No
http://chandigarh.gov.in/welcome.
NIL
asp
7
Chhattisgarh
TIN # of shipper and consignee required on invoice for
all commercial shipments
ALL
Yes
http://comtax.cg.nic.in/
TIN No
8
Dadra & Nagar
Haveli
No extra paperwork requirement
ALL
No
http://www.dnhctd.gov.in/
NIL
9
Daman & Diu
No extra paperwork requirement
ALL
No
http://www.daman.nic.in/
NIL
10
Delhi
Form T2 ,T-2 is applicable ONLY for goods purchased
by Delhi registered dealer
ALL
No
http://dvat.gov.in/website/home.ht
Form T2
ml
ALL
No
Sales Tax website
No (Yes, applicable if TIN
http://arun-taxexcise.nic.in/
/APST No. is missing)
NIL
APST No
TIN No & Form X/
600
Form D-IX
Sl No
State/ Union
Territory
State Statutory requirement
Forms
Required for
Value Equal
to or
Entry Tax/ Octroi
Sales Tax website
Required Sales
Tax or VAT form
No ( Imports only)
11
Goa
No extra paperwork requirement
ALL
No
http://goacomtax.gov.in/
12
Gujarat
For outbound form no 402; for inbound form no. 403
and for transit form no. 404.
Consignee declaration for shipment for personal use
ALL
No
http://commercialtax.gujarat.gov.i Form 403
n/vatwebsite/index.jsp
Form 404
13
Haryana
No extra paperwork requirement
ALL
No
http://www.haryanatax.com/
NIL
Himachal Pradesh
Only TIN no. on commercial invoice required for any
inbound and outbound shipment
For Non Commercial Shipments only
Declaration/Affidavit is required. Entry tax can be
charged in case the shipment is assessed to be
commercial by sales tax.
ALL
No
https://hptax.gov.in/HPPortal/
CST / TIN No
Form 26 for Entry
Jammu & Kashmir
VAT Form 65 for all shipment INR 5,000 and above
and for non commercial Declaration is required clearly
mentioning value and stating items are for personal use. INR 5000
In case of mis-declaration, shipments are subject to tax
and penalty.
Yes
https://jkcomtax.gov.in/JKPortal/
Form 65
Jharkhand
For Inbound -Form JVAT 504G. For Outbound - Form
504 B For persons other than dealer’s application in
ALL
Form JVAT 502 and permit in JVAT 503. Transit pass in
Form JVAT 508
No
http://jharkhandcomtax.gov.in/co
mmercialtax/
Karnataka
For both inbound and outbound shipments, Tax Invoice
& TIN # of consignor & consignee mandatory. All kinds
of Automobile Parts & Accessories /Electrical Goods &
Appliances of commercial in nature, should have Tax
Invoice attached with e-Sugam Form. All kinds of
shipments which are moved as Stock Transfer goods , e- ALL
Sugam Form along with delivery challan is must.( as
saleable goods company to company ). Additionally for
inbound shipments if e-Sugam form is not available eSugam Form number must be mentioned on the Tax
Invoice with consignee TIN#.
Form JVAT 504G
Form JVAT 502
Form JVAT 503
Form JVAT 508(
Transit Pass)
No
http://ctax.kar.nic.in/
TIN No
Form E-Sugam
14
15
16
17
NIL
Sl No
State/ Union
Territory
State Statutory requirement
Kerala
TIN/CST # of consignee required on invoice for all
commercial shipments. Form 16 with consignee
signature for shipments with value <=INR 5,000. Sales
tax authorities’ signature for over INR 5,000 Govt.
Departments self declared Form 16 with copy of PO.
Transporter to carry Form 8F for shipment value >INR
5,000 while transporting goods within or across the
state.
Madhya Pradesh
Form 49 for Commercial Shipments. VAT Form 60 is
required in case goods are imported rail.
Form 50 for Non Commercial Shipments
20
Maharashtra
21
Manipur
18
19
Forms
Required for
Value Equal
to or
Sales Tax website
Required Sales
Tax or VAT form
No ( Imports only)
Form 16
Form 8F (
Transporter)
Form 8
No
http://www.keralataxes.gov.in/
ALL
No
Form 49 (Air /
https://mptax.mp.gov.in/mpvatweb Surface)
/
Form 60( Railways)
Form 50 ( Individual)
Octroi payment based on applicability by city and paid at
the entry gate into the city. Recoverable from the
consignee or shipper. N Form for transiting shipments.
ALL
Personal luggage exempted.
LBT is applicable (Except Mumbai where Octroi is
applicable)
Yes
http://mahavat.gov.in/Mahavat/inde CST / TIN No
x.jsp
No
http://www.manipurvat.gov.in/
ST-27
ST 28
For Inbound commercial shipments- Form 27; For
Outbound commercial shipments- Form 28 ,
INR 5000
Entry Tax/ Octroi
ALL
Meghalaya
4 copies of invoice and For Inbound - Form 40; For
Outbound - Form 37 for taxable goods outside state.
Form 35 for non taxable outside state; Form 35 is for
non taxable goods & Form 40 is for taxable goods
Transit pass in Form 38 4 copies of invoice and For
Inbound - Form 33 , Form 34; For Outbound – N.A. ;
Declaration & Form in form 32 & 33 and way bill in
Form 34
ALL
No
http://megvat.nic.in/
Form 40
Form 37
Form 35
Form 38
Form 32
Form 33
Form 34
23
Mizoram
All commercial shipments for Mizoram must have Form
33. Sales tax department issues this form to the
registered dealers in Mizoram
For Personal Shipment Form 34 is required.
ALL
No
http://zotax.nic.in/
Form 33 / 34
24
Lakshadweep
NIL
NIL
No
http://lakshadweep.nic.in/welcome
NIL
.htm
25
Nagaland
All commercial shipments for Nagaland must have Form
23. Sales tax department issues this form to the
ALL
registered dealers in Nagaland.
No
http://nagalandtax.nic.in/
22
Form 23
Form 24
Sl No
State/ Union
Territory
State Statutory requirement
Forms
Required for
Value Equal
to or
Entry Tax/ Octroi
Sales Tax website
Required Sales
Tax or VAT form
No ( Imports only)
26
Orissa
VAT Form 402 Invoice must bear TIN/CST# of
registered dealer
For Non Commercial VAT From 402A & Invoice
ALL
Yes
https://odishatax.gov.in/
CST / TIN No
Form 402
27
Pondicherry
No extra paperwork requirement
NIL
No
http://gst.puducherry.gov.in/
NIL
28
Punjab
Invoice with Consignee TIN #. Carrier to provide Form
25 for transiting shipments. VAT 36 required for
INR 10000
shipment value >=INR10,000
No
https://www.pextax.com/PEXWA From 25 (
R/appmanager/pexportal/PunjabEx Transporter)
cise
Form 36
29
Rajasthan
Form 47 for Commercial Shipments, Consignee
declaration for shipments for personal use
ALL
Yes
http://rajtax.gov.in/vatweb/
Form 47
30
Sikkim
For both inbound and outbound - Form 25, Form 26,
Form 34; Form 25 is for registered dealer Form 26 for
any other person
ALL
No
http://www.sikkimtax.gov.in/
Form 25
31
Tamil Nadu
Invoice with Consignee CST# / TIN #. Transit pass in
Form LL. form KK by CNF agent.
ALL
No
http://www.tnvat.gov.in/
32
Tripura
For inbound- Form XXIV / XXVI; for outbound XXVII; Transporter/ carrier declaration in Form
ALL
No
http://taxes.tripura.gov.in/
Form XXVI
33
Telengana
Invoice must bear TIN No. of consignee Invoice must
have APST Nos. (Andhra Pradesh Sales Tax #) Form X / ALL
600 is required.
No
https://www.apct.gov.in/apportal/
TIN No & Form X/
600
34
Uttar Pradesh
Form 38 with State Tax Dept Signature/Stamp , For non
ALL
commercial Form 39 Required
No
http://comtax.up.nic.in/main.htm
Form 38
Form 39
35
Uttaranchal
For inbound- Form 16/17; Trip Sheet in Form 18. Form
ALL
16 is for registered dealer.
No
http://comtax.uk.gov.in/
Form 16
Form 17
36
West Bengal
Form 50 / Form 50 A
Yes
ALL
CST / TIN No
Form 50 (
http://wbcomtax.nic.in/welcome.a
Manual)Form 50A (
sp
Electronic
Generated)