SL. NO |
State & Union Territory |
Inbound Sales Tax Form |
No of Copies Required |
Permit to be handed over by |
Validity of Form |
Entry Tax |
Outbound Sales Tax Form |
Remarks |
1 |
A.P. |
Form X/600 |
2(both for Inbound & outbound |
|
NA |
NO |
Form X/600 |
Tin no of C/nee is must in Invoice, Invoice must have APST NO; Form X and 600 both are same sales Tax Form. |
2 |
Andaman Nicobar |
NA |
Nil |
|
|
No |
NA |
|
3 |
Arunachal Pradesh |
NA |
Nil |
|
|
Yes |
NA |
|
4 |
Assam |
Form-61 Commercial & Form-62 Non commercial |
Inbound 2 copies & Outbound 1 copy |
Shipper |
“ Form-61 Six Months & Form-62 Six Months (from date of issue) |
Yes |
Form-63 |
Inbound 2 copies( original & Duplicate) |
5 |
Bihar |
Vat Form D-IX |
2 (both Incoming & out going) |
Shipper |
Both Incoming & outgoing Form have the validity for 1 year |
Yes |
Vat Form D- X |
For Inbound, Form not required if value of the shpt is less than 10000; but entry Tax is Applicable. |
6 |
Chandigarh |
NA |
Nil |
|
|
|
NA |
|
7 |
Chhattisgarh |
Form-60 |
3 |
Shipper |
|
No |
|
Form-60 is must for Non-commercial Shipments (2 copies are kept at CP & 1 copy travels with the shipment to C/nee) |
8 |
Dadra & Nager haveli |
NA |
Nil |
|
|
|
|
|
9 |
Daman & Diu |
NA |
Nil |
|
|
|
|
|
10 |
Delhi |
NA |
Nil |
|
|
|
|
|
11 |
Goa |
NA |
Nil |
|
|
|
|
|
12 |
Gujarat |
Form – 403 |
3(Both Incoming & Outgoing) |
Shipper |
|
No |
Form -402 |
|
13 |
Haryana |
Form-38 |
1 |
Shipper |
As per mention on the form |
No |
Form-38 |
Form is not required if the value of the shipment is less than Rs.25000/- |
14 |
H.P. |
HP permit -26 |
2 |
Shipper |
30 days from date of issue |
Yes |
Form-26 |
Permit is generated at the barrier |
15 |
Jammu & Kashmir |
Vat Form-65 |
2 |
|
NA |
Yes |
NA |
Form is not required if the value of the shipment is less than Rs.5000/- |
16 |
Jharkhand |
JVAT 504G |
2 |
Shipper |
As per the dates printed in the form |
|
JVAT 504B |
|
|
|
JVAT 502 |
2 |
Shipper |
Individual Inbound Shipments |
|
|
Application for obtaining Declaration of Transport of certain goods and permit thereof. |
|
|
JVAT 503 |
2 |
Shipper |
Individual Inbound shipments |
|
|
Permit for Transport of consignments in the State |
|
|
JVAT 504P |
2 |
Shipper |
Individual Inbound Shipments |
|
|
Within State and applicable for consignments >=Rs.50000/- |
17 |
Karnataka |
E- SUGAM |
2 (Unique No required otherwise) |
Shipper |
Maximum 7 Days from the date of uploading Form in the System |
Yes |
Form E- SUGAM |
For any type of Transaction by Registered dealer; E-SUGAM is required |
18 |
Kerala |
Form 16 |
Form-16
2 copies; Form15- 1 copy & Form27B – 1 copy |
Form-16 & Form 27B are available in open market and 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 |
19 |
Lakshadweep |
NA |
Nil |
|
|
|
NA |
|
20 |
M.P. |
For Incoming shipments via Rail Form-60 is required |
2 |
Shipper |
|
|
NA |
Form-50 is required for Non-commercial shipments |
21 |
Maharashtra |
NA |
Nil |
|
|
|
NA |
Octroi is applicable |
22 |
Manipur |
ST35/ST37 |
2(both Inbound+ out bound) |
Shipper |
NA |
|
ST 36 |
|
23 |
Meghalaya |
Vat Form 40 |
Inbound 2 copies & Outbound 1 Copy |
Shipper |
VAT 40 is 90 days; Special permit for non Registered customer 60 days |
|
VAT Form 37 |
NA |
24 |
Mizoram |
VAT Form 33/34 |
2 |
Maximum validity
period for 90 days & this is mentioned while issuance |
|
|
|
Form 34 is for personal shipments |
25 |
Nagaland |
Form 16 |
3 Shipper |
NA |
|
|
|
|
26 |
Orissa |
Form 402 |
2 (both for incoming & Out Going) |
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 is must for unregistered clients/entry tax is applicable for such shipments; the entry tax is paid in advance at the sales tax office and obtain the Form 7 send to shipper with receipt to be accompanied by AWB |
27 |
Pondicherry |
NA |
Nil |
|
|
|
NA |
|
28 |
Punjab |
NA |
Nil |
|
|
Yes |
NA |
|
29 |
Rajasthan |
VAT Form 47 |
2 (both Inbound + Out bound) |
Shipper |
Both the forms are valid for 2 years from the date of issue |
Yes |
VAT Form 49 |
|
30 |
Sikkim |
VAT Form 25 |
3 |
Shipper |
Valid 6 months from the date of issue |
NO |
NA |
Incoming Form(Red, Yellow & white colour) |
31 |
Tamil Nadu |
NA |
3 Copies Outbound Form |
|
|
|
Form JJ |
TIN number of Consignor & Consignee Must |
32 |
Tripura |
VAT Form XXVI |
Inbound 3 Copies & Outbound 2 copies |
Shipper |
NA |
|
Form 27 |
Shipment can move to AAG by Air without permit and will be delivered after endorsement from Sales tax Dept. by Consignee |
33 |
U.P. |
Form 38 for commercial shipments and Form-39 for Non-commercial shipments |
2 |
Shipper |
Series as per Notification from Sales Tax Authority |
|
NA |
|
34 |
Uttaranchal |
Form 16 for commercial shipments and Form 17 for Non commercial shipments |
2 |
Shipper |
Valid for one month from the date of issue |
NO |
NA |
Upto Rs.5000/- the is no requirement of Permit for Uttaranchal Inbound Shipments |
35 |
West Bengal |
VAT Form 50A |
2 (Part I & II) |
Shipper |
In the new electronic process; it is one month by default; it can be revalidated based on the requirement |
NO |
VAT Form 51 |
Outgoing Form is not yet implemented by Sales Tax Department |