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)

Andaman & Nicobar No extra paperwork requirement

Arunachal Pradesh

Invoice must have APST No. on the Invoice

( Auranchal Pradesh Sales Tax No)

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/

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

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/

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

Chhattisgarh

TIN # of shipper and consignee required on invoice for

all commercial shipments

ALL

Yes

http://comtax.cg.nic.in/

TIN No

Dadra & Nagar

Haveli

No extra paperwork requirement

ALL

No

http://www.dnhctd.gov.in/

NIL

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 dealers 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)