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Reach Transit Time Documents
NATIONAL DOCUMENTATION |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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. |
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| 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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