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NATIONAL DOCUMENTATION

Reference Guide For Sales Tax & Other Levies AS ON 1'ST OF JAN' 2008

S. N. State Register Dealer Non Registered Dealer/ Individual Source of
FormsSource of
Forms
Entry Tax Value Limit (Exempted) Transit Pass Remarks
Inbound Outbound Intra State
1 Andaman and Nicobar
IslandsAndaman and Nicobar
Islands
Tax Invoice with Correct TIN No NA NA Tax Invoice with Declaration NA NA Nill
TIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatoryTIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatory
2 Andhra Pradesh Form X or 600 (E‐waybill) Form X or 600 (E‐
waybill)Form X or 600 (E‐
waybill)
Form X or 600 (E‐
waybill)Form X or 600 (E‐
waybill)
Permit from sales tax Department On line NA Nill E Transit Pass TIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatoryTIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatory
3 Arunachal Pradesh DG‐01 NA NA DG‐01 Manual YES Nill
Entry tax applicable in the absence of TIN No
4 Assam Form 61 (Taxable goods for the purpose of re‐sale) FORM 63 NA Form 61 issued by sales tax dept(Taxable goods for the purpose of re‐sale) On line YES ON AIR E‐TAIL Nill E Transit Pass SFC E‐tail is not yet started by Assam sales tax department
FORM 62 (taxable goods for personal use or consumption) FORM 62 issued by sales tax dept (taxable goods for personal use or consumption)
5 Bihar FORM D‐IX FORM D‐X FORM D‐VIII Entry Tax (VARIABLE ON COMMODITY) On line YES up to 9999/‐ for registered Dealers on commercial shpts. E Transit Pass (D‐ VII) Shipments valued between 999/‐ to 10000 /‐ ET applicable for NRD / Individuals and above than this FORM is applicable.
up to 999/‐ for unregistered Dealers
/ Individualsup to 999/‐ for unregistered Dealers
/ Individuals
6 Chandigarh Tax Invoice with Correct TIN No Tax Invoice with
Correct TIN NoTax Invoice with
Correct TIN No
Tax Invoice with
Correct TIN NoTax Invoice with
Correct TIN No
Tax Invoice with Declaration NA NA Nill YES TIN Number is must for commercial shipments & In case of individual
Shpts Declaration is mandatory.TIN Number is must for commercial shipments & In case of individual
Shpts Declaration is mandatory.
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7 Chhattisgarh Tax Invoice with Correct TIN No Tax Invoice with
Correct TIN NoTax Invoice with
Correct TIN No
Tax Invoice with
Correct TIN NoTax Invoice with
Correct TIN No
Tax Invoice with Declaration NA NA Nill YES TIN Number is must for commercial shipments & In case of individual
Shpts Declaration is mandatoryTIN Number is must for commercial shipments & In case of individual
Shpts Declaration is mandatory
8 Dadra and Nagar
HaveliDadra and Nagar
Haveli
Tax Invoice with Correct TIN No NA NA Tax Invoice with Declaration NA NA Nill
TIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatoryTIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatory
9 Daman and Diu Tax Invoice with Correct TIN No NA NA Tax Invoice with Declaration NA NA Nill
TIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatoryTIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatory
10 Delhi FORM T2 NA NA Tax Invoice with Declaration On line NA Nill
TIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatoryTIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatory
11 Goa Tax Invoice with Correct TIN No NA NA Tax Invoice with Declaration NA NA Nill
TIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatoryTIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatory
12 Gujarat FORM 403 FORM 402 NA FORM 403 Online NA Nill E Transit Pass CST and VAT number of Shipper & consignee is mandatory on Manual
FORMS.CST and VAT number of Shipper & consignee is mandatory on Manual
FORMS.
13 Haryana Tax Invoice with Correct TIN No NA NA Tax Invoice with Declaration NA NA Nill
TIN Number is must for commercial shipments & In case of individual
Shipments Declaration is mandatory
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14 Himachal Pradesh FORM 26 FORM 26 NA Entry Tax On line YES Nill E Transit Pass TIN # is must if not mentioned then Entry Tax is levied. Individual & Non
Registered Delares Entry Tax levied @ 5% on the value & GovT bodies @
3%
15 Jammu and Kashmir FORM 65 NA NA Entry Tax Manual YES up to 4999/‐ Nill TIN No is mandatory for all commercial shipments. Entry Tax Levied in case of Non Registered Dealer & Individual.
16 Jharkhand Sugam G (JVAT 504 G) Sugam B (JVAT FORM
504 B)
Sugam P (JVAT504
P‐ for more than value of 50000)
FORM JVAT 502 On line NA Nill E Transit Pass Secret Code is must for each and every shipment of registered dealer on online forms.
FORM JVAT 503
17 Karnataka E‐SUGAM E‐SUGAM E‐SUGAM (on above value of
24999)
Tax Invoice with Declaration On line NA Nill E Transit Pass TIN No of Shipper & consignee is must on all Commercial shipments.
18 Kerala Tax Invoice with Correct TIN No Form 15 Tax Invoice with
Correct TIN No
Form 16 On line NA up to 4999/‐
TIN No of Shipper & consignee is must on all Commercial shipments. Road ‐ Transaction slip and By air/ coast/ Rail ‐ Form 8FA is mandatory. NRD Shipments valued Rs.5000 to Rs.20000 can be cleared through MANUAL form 16. Above 2000 /‐ online FORM 16 is Required.
Transaction Slip Transaction Slip Transaction Slip Transaction Slip
19 Mumbai) NA NA NA NA NA NA Nill NA
Maharashtra (Other than Mumbai) NA NA NA NA NA
20 Manipur FORM 27 FORM 28 NA Special Permit from Sales Tax
Dept.Special Permit from Sales Tax
Dept.
Manual NA Nill NA TIN No of Shipper & consignee is must on all Commercial shipments.
21 Meghalaya FORM 40 FORM 37 for Taxable
GoodsFORM 37 for Taxable
Goods
NA Special Permit with Annexure from Sales Tax Dept. On line NA Nill NA TIN No of Shipper & consignee is must on all Commercial shipments.
FORM 35 for Non
Taxable GoodsFORM 35 for Non
Taxable Goods
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22 Mizoram FORM 33 NA NA FORM 34 On line NA Nill NA TIN No of Shipper & consignee is must on all Commercial shipments.
23 Nagaland FORM 23 NA NA Special Permit from Sales Tax
Dept.Special Permit from Sales Tax
Dept.
On line NA Nill
TIN No of Shipper & consignee is must on all Commercial shipments.
24 Orissa FORM 402 FORM 402 for RD NA FORM 402A On line YES Nill E Transit Pass
(FORM 406)E Transit Pass
(FORM 406)
TIN No of Shipper & consignee is must on all Commercial shipments.
FORM 402A for NRD
25 Pondicherry Tax Invoice with Correct TIN No FORM JJ NA Tax Invoice with Declaration Manual NA Nill NA TIN No of Shipper & consignee is must on all Commercial shipments.
26 Punjab FORM VAT 36 FORM VAT 36 VAT 12A (FOR NOTIFIED UR FORM & AFFIDAVITE FROM On line YES On
NotifiedYES On
Notified
upto Rs 9 999/ for NRD E Transit Pass TIN No of consignee is mandatory in all commercial invoices. Octroi is

Punjab
FORM VAT 36 NOTIFIED
GOODS)NOTIFIED
GOODS)
CONSIGNEE ON STAMP PAPER
Notified
goodsNotified
goods
. 9, (Form 25) applicable in JRD cannt and FRZ cannt area.
27 Rajasthan FORM 47A FORM 49A NA Entry Receipt + Declaration (for
NRD)Entry Receipt + Declaration (for
NRD)
On line Yes (For
NRD)Yes (For
NRD)
Nill NA Declaration is mandatory for NRD Shipments other wise 30 % penalty would be levied.
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28 Sikkim FORM 25 FORM 26 NA Special Permit from Sales Tax
Dept.Special Permit from Sales Tax
Dept.
On line YES Nill NA Seal, Signature of Consignee and shipper along with Sales tax dept. is mandatory on VAT Forms .
29 Tamil Nadu Tax Invoice with Correct TIN No FORM JJ NA Tax Invoice with Declaration Of
Consignee
Manual NA Nill E Transit Pass TIN No of Shipper & consignee is must on all Commercial shipments.
30 Telangana Form X or 600 Form X or 600 Form X or 600 Tax Invoice with Declaration On line NA Nill E Transit Pass TIN No of Shipper & consignee is must on all Commercial shipments.
31 Tripura FORM XXVI FORM XXVII NA Tax Invoice with Declaration Of
Consignee
Manual NA Nill
Transporters have to be registered under the Tripura VAT Act. Further, transporters have to carry Form XXV while carrying taxable goods in Tripura.
32 Uttaranchal FORM 16 NA NA FORM 17 Manual/ Online NA Up to 4999/‐ E‐ Transit Pass Dealers having annual Turnover value more than Rs. 500 require E FORM
16.
Dealers having annual Turnover value less than Rs. 500 require Manual
FORM 16.
33 Uttar Pradesh FORM 38 ( E‐ Sancharan) NA NA FORM 39 (Manual) On line NA Nill E Transit Pass
34 West Bengal Form 50A Form 51 NA FORM 50 On line YES Nill E‐Transit Pass OTP code is must for each and every shipment of registered dealer on online forms.
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