Regulatory - Domestic

S.No State Inbound Sales Tax form No. of copies required Issued by Validity of Form Entry Tax Outbound sales tax forms Remarks Refer End Notes
1. Andhra Pradesh From X/600 2(Both For Inbound+Outbound) NA 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. Note 1
2. Andaman Nicobar NA Nil     No NA    
3. Arunachal Pradesh NA Nil     Yes NA Invoices must have Apstnos Note 2
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) Note 3
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 Note 4
6. Chandigarh NA Nil       NA   Note 5
7. Chattisgarh Form 60 3 Shipper   No   Form 60 is must for Non-Commercial Shipments( 2 copies are kept at CP & 1 copy travels with the shipmentto Consignee) Note 6
8. Dadra & Nager Haveli NA Nil            
9. Daman & Diu NA Nil            
10. Delhi NA Nil            
11. Goa NA Nil            


Gujarat Form 403 3(Both Incoming & Outgoing ) Shipper   No Form 402   Note 7
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 Note 8
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 Note 9
15. Jammu & Kashmir Vat form 65 2   NA Yes NA Form not required if value of the shpt is less than Rs. 5000 Note 10
16. Jharkhand JVAT 504G 2 Shipper As per the dates printed on the forms   JVAT 504B   Note 11
    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 VForm E Sugam For any type of Transaction by Registered dealer; Form E-Sugam is Required. Note 12
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 Note 13
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 Note 14
21. Maharashtra NA         NA Octroi is applicable Note 15
22. Manipur ST-35/ ST 37 2(Both Inbound +Outbound) Shipper NA   ST 36   Note 16
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 Note 17
24. Mizoram Vat form 33/34 2   Maximum Validity Period for 90 Days & this is mentioned while issuance     Form 34 is for Personal Shipments Note 18
25. Nagaland Form 16 3 Shipper NA       Note 19
26. Orissa Vat 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. Note 20
27. Pondicherry NA Nil       NA    
28. Punjab NA Nil     Yes NA   Note 21
29. Rajasthan Vat Form 47 2(Both Inbound+Outbound) Shipper Both Incoming & Outgoing Forms are valid for two years from the date of issue Yes Vat form 49   Note 22
30. Sikkim Vat form 25 3 Shipper 6 months from the date of issue No NA Incoming Form(Red,Yellow & White Color) Note 23
31. Tamil Nadu NA 3 Copies(Outbound Form)       Form JJ Tin no of Consignor/Consignee is must Note 24
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 Consignee Note 25
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   Note 26
34. Uttaranchal 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 Note 27
35. West Bengal Vat form 50 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. Note 28