Shipping Guidelines
SALES TAX & OTHER LEVIES REFERENCE GUIDE
SL# STATE INBOUND VAT FORMS VALIDITY OF FORM ENTRY TAX OCTROI OUTBOUND VAT FORMS REMARKS
1 ANDHRA PRADESH
www.apcomercialtaxes.gov.in
INVOICE NA NO NO VAT FORM 10 OR 600 TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE
2 ANDAMAN & NICOBAR
www.and.nic.in
INVOICE NA NO NO NA TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE
3 ARUNACHAL PRADESH
www.arunachalpradesh.nic.in
FORM FF07& INVOICE NA YES NO NA TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE
4 ASSAM
www.taxassam.co.in
FORM NO.62(PERSONAL USE & CAPITAL GOODS), FORM 24(FOR SALE), DELIVERY NOTE FORM 61 - 180 DAYS; FORM 62 - 2 MONTHS FROM DATE OF ISSUE) YES NO VAT FORM 63 FOR PERSONAL USE & CAPITAL GOODS; VAT FORM 25 FOR SALES  
5 BIHAR

www.biharcommercialtax.gov.in

Any consignment Value is more than Rs.10,000/- E-Suvidha & Original Invoice   NO NO VAT FORM -D-10 Any consignment Value is less than Rs.10,ooo/-   then  only original Invoice & C10 Form is required.
6 CHANDIGARH
www.chandigarh.gov.in
INVOICE   #YES( 4% ) NO   TIN NUMBER OF CONSIGNEE AND CONSIGNOR IS MUST ON INVOICE
7 CHATTISGARH
www.comtax.cg.nic.in
FORM-59(A) & INVOICE   NO NO    
8 DADRA & NAGAR HAVELI
www.dnh.nic.in
FORM-403 & INVOICE   NO NO FORM-402 WITH INVOICE  
9 DAMAN & DIU
www.daman.nic.in
FORM-403 & INVOICE   NO NO FORM-402 WITH INVOICE  
10 DELHI
www.dvat.nic.in
FORM-DS2(DELHI SUGAM2) & INVOICE   NO NO    
11 GOA
www.goasalestax.com
INVOICE   NO NO    
12 GUJARAT
www.commercialtax.gujarat.gov.in
FORM 403 & INVOICE   NO NO FORM-402  
13 HARYANA
www.haryanatax.com
FORM - 38 (for value more than Rs.24,500/-) & INVOICE AS PER 90 DAYS MENTIONED ON THE FORM NO NO FORM F-38 (for value more than Rs.24,500/-)  
14 HIMACHAL PRADESH
www.hplax.nic.in
INVOICE WITH ENTRY FORM WHICH IS FILLED AT BARRIER (HP PERMIT - 26) 30 DAYS FROM THE DATE OF ISSUE YES NO HP PERMIT - 26  
15 JAMMU & KASHMIR
www.jkcomtx.nic.in
VAT FORM 65 for value Rs. 5000 and above   YES NO VAT Form 65  
16 JHARKHAND
www.jharkhandcomtax.nic.in
FORM JVAT 504G AS PER DATES MENTIONED ON THE FORM NO NO FORM JVAT 504B  
17 KARNATAKA
www.ctax.kar.nic.in
Invoice & E-Sugam Form   NO NO INVOICE AND E-SUGAM FORM   EXEMPTED FOR RAW FABRICS, VACCINE AND MEDICINE 
 

18

 

KERALA

www.keralaxes.org

 

In case of Registered Firm: Online form 8 FA along with Invoice; In case of Individual: Form 16 & Invoice; Incase of Stock transfer: Form 15 &Invoice.

   

NO

 

NO

 

FORM-27b AND TIN NO should be mentioned in invoice. Declaration is must for all the parcel shipments

 
 

19

 

LAKSHDWEEP
www.lakshadweep.nic.in

 

Invoice

   

NO

 

NO

   
20 MADHYA PRADESH
www.mptax.mp.gov.in
FORM- 49 FOR AIR AND FORM 60 FOR TRAIN LOADS   NO NO   FORM 50 FOR PERSONAL USE AND STOCK TRANSFER
21 MAHARASHTRA
www.vat.maharashtra.gov.in
INVOICE   NO YES    
22 MANIPUR
www.manipurtaxation.nic.in
ST-35(3 copies) VALID FOR 120 DAYS FROM THE DATE OF ISSUE NO NO ST-36 FORM 37 IS FOR PERSONAL SHIPMENTS
23 MEGHALAYA
www.megvat.nic.in
VAT FORM - 40 & INVOICE VALID FOR 90 DAYS FROM DATE OF ISSUE NO NO VAT FORM 37  
24 MIZORAM (Aizawl)
www.mizoram.nic.in
VAT FORM-33 & INVOICE VALID FOR 30 DAYS FROM THE DATE OF ISSUE NO NO    
25 NAGALAND
www.nagaland.nic.in
FORM-16 & INVOICE   NO NO    
26 ORISSA

www.orissatax.gov.in

VAT FORM 32 FOR REGISTERED FIRMS AND FORM 402 FOR UNREGISTERED FIRMS 31ST MARCH OF EVERY YEAR YES NO VAT FORM 402 FORM 402 A MUST FOR UNREGISTERED FIRMS / ENTRY TAX APPLICABLE FOR SUCH SHIPMENTS
27 PONDICHERRY
www.vat.pon.nic.in
INVOICE WITH TIN NUMBER   NO NO    
28 PUNJAB

www.pextax.com

Invoice with Entry Form which is filled at Barrier   # YES(4%) NO   INVOICE WITH TIN NO
29 RAJASTHAN

www.rajtax.gov.in

VAT FORM: 47 & INVOICE THREE YEARS FROM THE DATE OF ISSUE YES NO VAT FORM: 49  
 

30

 

SIKKIM

www.sikkim.gov.in

 

VAT FORM - 25 & INVOICE

 

SIX MONTHS FROM THE DATE OF ISSUE

 

NO

 

NO

   
31 TAMIL NADU

www.tnvat.gov.in

INVOICE WITH TIN NUMBER   NO NO JJ FORM  
32 TRIPURA
www.tripura.nic.in
VAT FORM-24 & INVOICE   NO NO FORM 26  
33 TELANGANA INVOICE NA NO NO VAT FORM 10 OR 600 TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE
34 UTTAR PRADESH
www.comtaxup.nic.in
FORM 38 FOR REGISTERED FIRM; VAT FORM 39 FOR INDIVIDUALS AND INVOICE SERIES AS PER NOTIFICATION OF SALES TAX AUTHORITIES NO NO    
 

35

 

UTTARANCHAL

www.gov.ua.nic.in

 

FORM 16 FOR REGISTERED & FORM 17 FOR INDIVIDUAL; INVOICE

 

ONE MONTH FROM THE DATE OF ISSUE

 

NO

 

NO

   
36 WEST BENGAL

www.wbcomtax.nic.in

VAT FORM-50 Along with Part 2 of form & INVOICE ONE YEAR FROM THE DATE OF ISSUE NO NO VAT FORM-51

IMPORTANT SPECIFIC REQUIREMENTS FOR VARIOUS STATES


  • Tamilnadu : Three (3) Copies of Original Printed Invoice having the C.S.T., V.A.T. & T.I.N. Number of the Consignee
  • Chandigarh ---T.I.N. NUMBER OF SHIPPER & CONSIGNEE
  • Punjab ---- T.I.N. NUMBER OF SHIPPER & CONSIGNEE
  • Chandigarh & Punjab ---- Entry Tax at will be applicable on Cotton, Yarn, Steel, Rubber, Chemicals and Scrap items
  • Himachal Pradesh - ENTRY TAX APPLICABLE IF 4% TAX IS NOT ADDED IN THE INVOICE . Minimum three (3) copies required with C.S.T./L.S.T. & TIN NO printed on the invoice.
  • Nagpur and Vidharbha – Original Invoice for Local Body Tax (L.B.T.)

E-Sugam:

Goods notified for mandatory uploading in the department website at the time of dispatch are as under:

  • Areca nut
  • Cardamom Cashew
  • Coffee seeds Cotton
  • Edible oil including Vanaspathi
  • Flooring / Wall tiles of all kinds
  • Glass
  • Granite/Marbles
  • Gutka
  • Iron and steel
  • Oil seeds including coconut and copra
  • Pepper
  • Plywood, veneer
  • Rubber
  • Scrap of ferrous and non-ferrous metals
  • Timber including Eucalyptus and casuarinas
  • Ores of all kinds.
  • All kinds of electrical goods including appliances
  • All kinds of automobile parts and accessories.