Sl.No. |
State |
No. Of Invoice Copies |
ST/VAT Inbound |
ST/VAT Outbound |
Form Issued by |
Octroi |
Entry Tax |
Remarks |
1. |
Andaman & Nicobar |
4 |
NA |
NA |
NA |
No |
No |
|
2. |
Andhra Pradesh |
4 |
Form X or 600 |
Form 602 |
Shipper |
No |
Yes |
Form 616 for Transit Pass and declaration in form
615 required for other state material. Form x or 600 not applicable for personal goods. Tin No. On C. Invoice. Entry Tax on select goods. |
3. |
Arunachal Pradesh |
4 |
DG-01 |
NA |
NA |
No |
No |
Entry tax applicable in case Tin No. Not available |
4. |
Assam |
4 |
Form 61 (Delivery note for Resale( Form 62 (Road
Permit) |
Form 63 |
Shipper |
No |
Yes |
Form 60 for tax free goods. Form 64 for Transit Pass |
5. |
Bihar |
4 |
Form D IX |
Form D X |
Shipper |
No |
No |
Intrastate form VIII-D |
6. |
Chandigarh |
4 |
No |
No |
NA |
No |
No |
|
7. |
Chattisgarh |
4 |
Tin No. Starting with 22 |
NA |
Shipper |
No |
No |
|
8. |
Dadra /Nagar Haveli |
4 |
NA |
NA |
NA |
No |
No |
|
9. |
Daman & Diu |
4 |
NA |
NA |
NA |
No |
No |
|
10. |
Delhi |
4 |
NA |
NA |
NA |
No |
No |
|
11. |
Goa |
4 |
Form VAT XX |
NA |
NA |
No |
No |
|
12. |
Gujarat |
4 |
Form 403 |
Form 402 |
Shipper/Consignee |
No |
No |
Transit Pass application in Form 404.Transit Pass in
Form 405. Entry tax applicable on select goods. |
13. |
Haryana |
4 |
Form VAT D3 / ST 38 |
Form VAT D3 |
Shipper |
No |
Yes |
For Taxable goods Form VAT D4. For all inbound
shipments having value over Rs.25000/- Form 38/DT3. Entry tax applicable @ 2%
of goods value. |
14. |
Himachal Pradesh |
4 |
Either Form VAT XXII B or Transport receipt in VAT
form XXII. For Casual dealer VAT-XXVI-A required |
Form VAT22B |
NA |
No |
No |
Maintain forms transport receipt VAT 22. Forwarding
note VAT 22A, dispatch register VAT 22C. Delivery register VAT 24 |
15. |
Jammu & Kashmir |
4 |
Declaration form on Form 65 for goods having value
over Rs.5000/- . Way bill form 58 |
Form 65 |
Carrier |
No |
Yes |
Form VAT 62 63 Acknowledgement for delivery of goods. Delivery note has to be submitted by
dealer in VAT 59 &any other person in VAT 61 and waybill in form 58.
Entry tax for goods having value over Rs.5000/- applicable |
16. |
Jharkhand |
4 |
Form JVAT 504G |
Form 504B |
Shipper |
No |
No |
For entities other than dealers applicable in form
JVAT 502 and permit JVAT 503. Transit pass in Form JVAT 508 |
17. |
Karnataka |
4 |
Form VAT 505 Form VAT 515 |
NA |
NA |
No |
Yes |
Invoice must accompany commercial shipments and
penalty applicable in case TIN No. Is not available |
18. |
Kerala |
4 |
Form 8 F Form 15/16 for non registered dealer |
Form 15 delivery note |
Shipper |
No |
Yes |
Form 7C for Inter-state transport. Transit pass in
form 7B. Entry tax on select goods in case TIN/CST not available. For
shipment having value over Rs.5000/- Form 16 required. |
19. |
Lakshwadeep |
4 |
NA |
NA |
NA |
No |
No |
|
20. |
Madhya Pradesh |
4 |
Declaration Form 49/50 |
Declaration Form 49/50 |
Shipper/Consignee |
No |
Yes |
Commercial shipments Form 49 & Form 50 for
non-commercial shipments |
21. |
Maharashtra |
4 |
Form N for Octroi exemption |
Form N for Octroi exmption |
NA |
Yes |
No |
Form N for seeking exemption from Octroi |
22. |
Manipur |
4 |
Form 27 |
Form 28 |
Shipper |
No |
Yes |
Transit Pass in Form 29.for Non taxable goods bill
of sale/invoice required |
23. |
Meghalaya |
4 |
Form 35 Form 40 |
Form 37 |
Shipper |
No |
No |
For Taxable Goods Form 35 and for non taxable
goods form 40 Transit pass in form 38 |
24. |
Mizoram |
4 |
Form 33 |
NA |
Shipper |
No |
No |
Declaration/Form 32/33 Way bill in form 34 |
25. |
Nagaland |
4 |
Form VAT 23 |
Form VAT 24 |
NA |
No |
No |
Transit pass in Form VAT 25 |
26. |
Orissa |
4 |
Form VAT 402/402A |
NA |
Shipper |
No |
Yes |
Transit pass in Form VAT 406Form VAT 402A for casual
dealer. TIN/CST mandatory. Entry tax application if TIN no. Not available |
27. |
Pondycherry |
4 |
NA |
NA |
NA |
No |
No |
|
28. |
Punjab |
4 |
Form VAT 36 VAT 11/12 for casual dealer |
Form VAT 36 |
Carrier |
Yes |
No |
Form VAT 35/VAT12 for transit pass.
For inbound goods having value over Rs.10,000/- VAT 36 required. Entry tax on
select goods. Transporter has to issue receipt in VAT 39 and waybill in VAT40
|
29. |
Rajasthan |
4 |
FormVAT47 |
Form VAT 49 |
Shipper |
No |
`Yes |
Transit Pass in Form VAT 51. Penalty if Form VAT 47
not available |
30. |
Sikkim |
4 |
Form 25 Form 26 |
Form 25 Form 26 |
Shipper/Consignee |
No |
No |
Form 25-For registered dealer and Form 26 for others |
31. |
Tamil Nadu |
4 |
Commercial invoice with copy of BoE in case of
imported goods |
NA |
NA |
No |
No |
Transit form Form LL and Form KK by clearing agent |
32. |
Tripura |
4 |
Form XXIVXXVI |
XXVII |
Shipper |
No |
No |
|
33. |
Uttar Pradesh |
4 |
Form 38/39 |
NA |
Shipper |
No |
Yes |
For registered dealer Form 38 and Form 39 for
others. For Trip Sheet Form XL |
34. |
Uttrakhand |
4 |
Form 16/17 |
NA |
Consignee/Shipper |
No |
No |
Trip Sheet-Form 18. For registered dealer-Form 16.Form 17 for others |
35. |
West Bengal |
4 |
Form 50 |
Form 51 |
Consignee/Shipper |
No |
No |
For Sales Tax permit Form 50 |