SALES TAX
FORMS
REQUIRED
STATE NAME
ANDHRA PRADESH
ARUNACHAL
PRADESH
ASSAM
BIHAR
CHHATISGARH
DELHI
GUJARAT
GOA
HARYANA
JAMMU AND
KASHMIR
INBOUND
FORM
FORM 10
NA
FORM 61
FORM 19D
FORM 59A
OCTROI
NO
NO
NO
NO
NO
STATE ENTRY
TAX
REMARKS
NO
Tin no of consignee is must on invoices,
Invoice must have APST NO; Form X &
Form 600 both are same Sales tax Form.
YES
CST / TIN and LST number is required
must
YES
All commercial shipments irrespective
of value require form 61 for entry in to
state of Assam.
NO
Form 19D is mandatory for all inbound
shipments in to state of Bihar. This form
is also called as Road Permit of Bihar
state.
NO
Form 59A is mandatory for all inbound
shipments in to the state of Chattisghar.
NA
NO
NO
NO SPECIFIC SALES TAX FORM
APPLICABLE. AUTHENTIC COMMERCIAL
INVOICE HAVE TO ACCOMPANY THE
CONSIGNMENT
FORM 403
YES
NO
Form 403 is mandatory for all inbound
shipments to state of Gujarat.
NO
NO SPECIFIC SALES TAX FORM
APPLICABLE. AUTHENTIC COMMERCIAL
INVOICE HAVE TO ACCOMPANY THE
CONSIGNMENT
NO
Form 38 is mandatory for all inbound
shipments to the state of Haryana
whose value is Rs. 25,000/- and above.
YES
Form 65 is mandatory for all inbound
shipments in to the state of Jammu and
Kashmir whose value is Rs. 5000/- and
above.
NA
FORM 38
FORM 65
NO
NO
NO
JHARKHAND
KARNATAKA
KERALA
MEGHALAYA
MAHARASHTRA
FORM 65
NA
FORM 8FA
FORM 14
NA
NO
NO
NO
NO
YES
YES
1. Road Permit issued by the concerned
authorities is mandatory for all inbound
shipments in to the state of Jharkhand.
This is issued to all registered dealers of
goods. 2. Jharkhand Road permit is
mandatory for all shipment outbound
from the state of Jharkhand. How ever
for goods which are received within the
state and for delivery within the state
the road permit is required only for
consignments whose value is Rs,
50,000/- and above.
YES
1.TIN /CST number of the consignee is
mandatory on the invoice. All
consignments of commercial value have
to necessarily be accompanied by
Invoice. 2. For all commercial shipments
moving as stock transfer form 505/515
has to be provided
YES
1. Kerala state sales tax number is to be
mandatorily provided on the invoice
/document for all inbound shipments in
to the state of Kerala
NO
Form 14 (Road permit) is mandatory for
all shipments inbound in to the state of
Manipur. The form has to be collected
from the consignee
NO
1. All inbound shipments should be
accompanied by Invoices and the
Tin/CST number of the consignee should
be clearly marked on them. 2. Octroi is
applicable in Maharashtra. There are
zones within Maharashtra where the
octroi is applicable. 3. Octroi in the
respective zones is applicable if brought
in to the zone by various modes like
Sea, Air , Rail and Road
MADHYA PRADESH
MANIPUR
MIZORAM
NAGALAND
FORM
49/50
FORM 52
FORM 33
FORM 34
NO
NO
NO
NO
YES
For all commercial shipments inbound
in to the state of Madhya Pradesh Form
49(earlier Form No 88) is mandatory
and for all non commercial/personal
shipments, Form 50(earlier Form No 89)
is to be provided.
NO
Form 52 (Road permit) is mandatory for
all shipments inbound in to the state of
Manipur. The form has to be collected
from the consignee from the concerned
NO
Form 33 (Road permit) is mandatory for
all shipments inbound in to the state of
Mizoram.
NO
Form 34 (Road permit) is mandatory for
all shipments inbound in to the state of
Nagaland.
ORISSA
FORM 32
NO
YES
Form 32 (Waybill / Road permit) is
mandatory for all shipments inbound in
to the state of Orissa.
PUNJAB
FORM 25
YES
NO
TIN number is must and all inbound
shipments must carry invoices..
NO
NO SPECIFIC SALES TAX FORM
APPLICABLE. AUTHENTIC COMMERCIAL
INVOICE HAVE TO ACCOMPANY THE
CONSIGNMENT
NO
Form 18A is mandatory for select list of
shipments inbound in to the state of
Rajasthan.
NO
Form 20 (Road permit) is mandatory for
all shipments inbound in to the state of
SIKKIM.
NO
TIN/CST/LST number is a must and all
inbound shipments must carry
invoices...
PONDICHERY
RAJASTHAN
SIKKIM
TAMIL NADU
NA
FORM 18A
FORM 20
NA
NO
NO
NO
NO
TRIPURA
FORM 24
NO
NO
Form 24 (Road permit) is mandatory for
all shipments inbound in to the state of
TRIPURA.
UTTAR PRADESH
Form 38 &
39
NO
NO
Form 38 for Commercial shipments,
Form 39 for Non-Commercial shipments
UTTARANCHAL
WEST BENGAL
NO
FORM 50
NO
NO
Form 16 for Commercial shipments,
Form 17 for Non-Commercial shipments
YES
Inbound shipments must carry Form
50A ( I & II).