India - State Wise RegulatoryRequirements

SlNo / State/Union Territory / State Statutoryrequirement / Forms Requiredfor Value Equal toor / Entry Tax/Octroi / Sales Taxwebsite / Required Sales Tax or VAT form No (Importsonly)
1 / Andaman &Nicobar / No extra paperworkrequirement / ALL / No / / NIL
2 / ArunachalPradesh / Invoice must have APST No. on theInvoice ( Auranchal Pradesh Sales TaxNo) / ALL / No (Yes, applicable ifTIN
/APST No. ismissing) / / APSTNo
3 / AndhraPradesh / Invoice must bear TIN No. of consignee Invoice must have APST Nos. (Andhra Pradesh Sales Tax #) Form X/ 600 isrequired. / ALL / No / / TIN No & FormX/ 600
4 / Assam / Taxable goods for resale / Form 61. Road permit /Form
62. Tax Free goods / Form 60. Transit Form / Form64. / ALL / Yes / mTimsInfo/index.html / Form61
Form62
5 / Bihar / Form D-IX (if value>INR 10K, bearing signature of Shipper, consignee and State Sales Tax Authorities. Consignee declaration for shipments for personaluse e-Waybill with shipping detail and vehicle registration number isrequired.
E- transit pass at shipment level isrequired / INR10000 / Yes / / FormD-IX
6 / Chandigarh / No extra paperworkrequirement
TIN No. is required for commercial shipments andfor Individual shipments declaration ismandatory / ALL / No / / NIL
7 / Chhattisgarh / TIN # of shipper and consignee required on invoicefor all commercialshipments / ALL / Yes / / TINNo
8 / Dadra &Nagar Haveli / No extra paperworkrequirement / ALL / No / / NIL
9 / Daman &Diu / No extra paperworkrequirement / ALL / No / / NIL
10 / Delhi / Form T2 ,T-2 is applicable ONLY for goods purchased by Delhi registereddealer / ALL / No / ml / FormT2
SlNo / State/Union Territory / State Statutoryrequirement / Forms
Requiredfor Value Equal toor / Entry Tax/Octroi / Sales Taxwebsite / Required Sales Tax or VAT form No ( Importsonly)
11 / Goa / No extra paperworkrequirement / ALL / No / / NIL
12 / Gujarat / For outbound form no 402; for inbound form no. 403 and for transit form no.404.
Consignee declaration for shipment for personaluse / ALL / No / / Form403
Form404
13 / Haryana / No extra paperworkrequirement / ALL / No / / NIL
14 / HimachalPradesh / Only TIN no. on commercial invoice required forany inbound and outboundshipment
For Non Commercial Shipments only Declaration/Affidavit is required. Entry tax can be charged in case the shipment is assessed to be commercial by salestax. / ALL / No / / CST / TINNo
Form 26 forEntry
15 / 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 personaluse. In case of mis-declaration, shipments are subject to tax andpenalty. / INR5000 / Yes / / Form65
16 / Jharkhand / For Inbound -Form JVAT 504G. For Outbound - Form 504 B For persons other than dealer’s application in Form JVAT 502 and permit in JVAT 503. Transit pass in Form JVAT508 / ALL / No / mmercialtax/ / Form JVAT 504G Form JVAT502
Form JVAT503
Form JVAT508(
17 / 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- 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 e- Sugam Form number must be mentioned on the Tax Invoice with consigneeTIN#. / ALL / No / / TINNo
FormE-Sugam
SlNo / State/Union Territory / State Statutoryrequirement / Forms
Requiredfor Value Equal toor / Entry Tax/Octroi / Sales Taxwebsite / Required Sales Tax or VAT form No ( Importsonly)
18 / 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 5,000Govt.
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. / INR5000 / No / / Form 16 Form 8F ( Transporter) Form8
19 / MadhyaPradesh / Form 49 for Commercial Shipments. VAT Form 60 is required in case goods are importedrail.
Form 50 for Non CommercialShipments / ALL / No /
/ / Form 49 (Air / Surface)
Form 60( Railways) Form 50 (Individual)
20 / Maharashtra / Octroi payment based on applicability by city and paidat the entry gate into the city. Recoverable from the consignee or shipper. N Form for transiting shipments. Personal luggageexempted.
LBT is applicable (Except Mumbai where Octroiis applicable) / ALL / Yes / x.jsp / CST / TINNo
21 / Manipur / For Inbound commercial shipments- Form 27; For Outbound commercial shipments- Form 28 , / ALL / No / / ST-27 ST28
22 / 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 Form34 / ALL / No / / Form40
Form37
Form35
Form38
Form32
Form33
Form34
23 / Mizoram / All commercial shipments for Mizoram must haveForm
33. Sales tax department issues this form to the registered dealers inMizoram
For Personal Shipment Form 34 isrequired. / ALL / No / / Form 33 /34
24 / Lakshadweep / NIL / NIL / No /
.htm / NIL
25 / Nagaland / All commercial shipments for Nagaland must haveForm
23. Sales tax department issues this form to the registered dealers inNagaland. / ALL / No / / Form23
Form24
SlNo / State/Union Territory / State Statutoryrequirement / Forms
Requiredfor Value Equal toor / Entry Tax/Octroi / Sales Taxwebsite / Required Sales Tax or VAT form No ( Importsonly)
26 / Orissa / VAT Form 402 Invoice must bear TIN/CST# of registereddealer
For Non Commercial VAT From 402A &Invoice / ALL / Yes / / CST / TINNo
Form402
27 / Pondicherry / No extra paperworkrequirement / NIL / No / / NIL
28 / Punjab / InvoicewithConsigneeTIN#.CarriertoprovideForm 25 for transiting shipments. VAT 36 required for shipment value>=INR10,000 / INR10000 / No / R/appmanager/pexportal/PunjabExcise / From 25 ( Transporter) Form36
29 / Rajasthan / Form 47 for Commercial Shipments, Consignee declaration for shipments for personaluse / ALL / Yes / / Form47
30 / Sikkim / For both inbound and outbound - Form 25, Form 26, Form 34; Form 25 is for registered dealer Form 26 for any otherperson / ALL / No / / Form25
31 / TamilNadu / Invoice with Consignee CST# / TIN #. Transit passin Form LL. form KK by CNFagent. / ALL / No / / CST / TINNo
32 / Tripura / For inbound- Form XXIV / XXVI; for outbound - XXVII; Transporter/ carrier declaration inForm / ALL / No / / FormXXVI
33 / Telengana / Invoice must bear TIN No. of consignee Invoice must have APST Nos. (Andhra Pradesh Sales Tax #) Form X/ 600 isrequired. / ALL / No / / TIN No & FormX/ 600
34 / UttarPradesh / Form 38 with State Tax Dept Signature/Stamp , For non commercial Form 39Required / ALL / No / / Form38
Form39
35 / Uttaranchal / For inbound- Form 16/17; Trip Sheet in Form 18. Form 16 is for registereddealer. / ALL / No / / Form16
Form17
36 / WestBengal / Form 50 / Form 50A / ALL / Yes / / Form 50 ( Manual)Form 50A ( Electronic