1.

Andhra Pradesh

From X/600

2(Both For

Inbound+

Outbound)

No

No

Form X/600

Tin no of consignee is must on invoices, Invoice must have APST NO;Form X & Form 600 both are same Sales tax Form.

2.

Andaman Nicobar

NA

Nil

No

NA
3.

Arunachal Pradesh

NA

Nil

Yes

NA
4.

Assam

Form 61-Commercial Form62-Non-Commercial

Inbound 2 Copies Outbound 1 Copy

Shipper

“Form 61- 6 Months Form 62- 6 Months (From issuing Date)”

Yes

Form 63

Inbound 2 copies ( Original & Duplicate)

5.

Bihar

VAT form D-IX

2(Both Incoming

&

Outgoing)

Shipper

Both Incoming /Outgoing Form have Validity for One Year from the date of Issue

Yes

Vat form D-X

For inbound,Form not required if value of the shpt is less than Rs. 10000;but Entry Tax will be Applicable

6.

Chandigarh

NA

Nil

Shipper

NA
7.

Chattisgarh

Form 60

3

 No

Form 60 is must for Non-Commercial Shipments( 2 copies are kept at CP & 1 copy travels with the shipmentto Consignee)

8.

Dadra & Nager Haveli

NA

Nil
9.

Daman & Diu

NA

Nil
10.

Delhi

NA

Nil
11.

Goa

NA

Nil
12.

Gujarat

From 403

3(Both Incoming

& Outgoing )

Shipper

No

Form 402
13.

Harayana

Form 38

1

Shipper

As per mentioned on the form

No

Form 38

Form not required if value of the shpt is less than Rs. 25000
14.

Himachal Pradesh

HP permit-26

2

Shipper

30 days from the date of issue

Yes

HP Permit-26

Permit is generated at the barrier

15.

Jammu & Kashmir

Vat form 65

2

NA

Yes

NA

Form not required if value of the shpt is less than Rs. 5000
16.

Jharkhand

JVAT 504G

2

Shipper

As per the dates printed on the forms

JVAT 504B

JVAT 502

2

Shipper

Individual Inbound shipments

Application for obtaining Declaration for Transport of certain goods and Permit thereof

JVAT503

2

Shipper

Individual Inbound shipments

Permit for Transport of Consignment in the State

JVAT504P

2

Shipper

Individual Inbound shipments

Within State & applicable for invoice Value >=50000

17.

Karnataka

E-Sugam

2( Unique No required

otherwise)

Shipper

Maximum 7 Days from the date of Uploading Form in System

Yes

Form E Sugam

For any type of Transaction by Registered dealer; Form E-Sugam is Required.

18.

Kerala

Form 16

Form 16-2 copies; Form 15-1Copy; Form 27B-1 Copy

Form 16 & Form 27B are available in open Market & Form 15 duplicate copy is provided by shipper at Kerala

Form 16 individual ownership Form-No specific validity period

No

Form 15/27B

These forms have no specific Validity Period

19.

Lakshdweep

NA

Nil;

NA
20.

Madhya Pradesh

For Incoming shipments via Rail Form 60 is required

2

Shipper

NA

For 50 required for Non-commercial shipments

21.

Maharashtra

NA

Nil

NA

Octroi is applicable

22.

Manipur

ST-35/ St 37

2(Both Inbound +Outbound)

Shipper

NA

ST 36
23.

Meghalaya

VAT form 40

Inbound 2 Copies Outbound 1 Copy

Shipper

Vat Form 40 is 90 Days;Special Permit for non-Registered Customer is 60 days

Vat Form 37

NA
24.

Mizoram

Vat form 33/34

2

Maximum Validity Period for 90 Days & this is mentioned while issuance

Form 34 is for Personal Shipments

25.

Nagaland

Form 16

3

Shipper

NA
26.

Orissa

Form 402

2(Both for

Incoming & Outgoing)

Shipper

Valid For 3 months; if not issued within 90 days revalidation is to be done from Sales tax office

Yes

Form 402

Form 402A a must for unregistered clients/entry tax applicable for such shipments;The Entry-tax is paid in Sales Tax Office in Advance & obtain the Form & send to shipper with receipt to be accompanied with AWB.

27.

Pondicherry

NA

Nil

NA
28.

Punjab

NA

Nil

 Yes

NA
29.

Rajasthan

Vat Form 47

2(Both

Inbound+

Outbound)

Shipper

 Yes

Vat form 49
30.

Sikkim

Vat form 25

3

Shipper

 No

NA

Incoming Form(Red,Yellow & White Color)
31.

Tamil Nadu

NA

3 Copies

(Outbound

Form)

Form JJ

Tin no of Consignor/Consignee is must
32.

Tripura

Vat form XXVI

Inbound 3

Copies Outbound

2 Copy

Shipper

NA

Form 27

Shipment can move to AAG by Air without Permit and will be delivered after endorsement from Sales Tax Dept.by Consignee
33.

Uttar Pradesh

Form 38 for Commercial shipments Form 39 for Non-Commercial shipments

2

Shipper

Series as per Notification of Sales Tax Authorities

NA
34.

Uttranchal

Form 16 for Commercial shipments Form 17 for Non-Commercial shipments

2

Shipper

One Month from the date of issue

No

NA

Up to Rs.5000; there is no requirement for Permit for Uttaranchal inbound shipments
35.

West Bengal

Vat form 50A

2(Part I &II)

Shipper

In the new electronic Process; it is one month by default;it can be revalidated based on requirement

No

Vat Form 51

Outgoing Form not yet Implemented by Sales Tax Dept.