State Wise Statutory Requirements

SR.No State Invoice Copies LST/CST & Tin Req. TIN Series Permit / Waybill Type Entry Tax Applicable Octroi Applicable Transit Pass Required Other Information
1 Andaman Nicobar 3 YES N/A Not Required NO NO
2 Andhra Pradesh 3 YES 28 ST form 10 required for incoming & outgoing material NO NO YES APGST/CST No. is must
3 Arunachal Pradesh 3 Only LST & CST N/A N/A NO NO YES Registration number is must. On invoice value 4 to 12% ST is applicable according to the product. TAX amount should be paid by DD only at the check post itself.
4 Assam 3 YES 18 Form No. 61 for salable goods & form No. 62 for non-salable goods. Validity is Six months. YES NO YES Entry tax 1 % on cloth goods
5 Bihar 3 YES 10 Form DIX NO NO NO Validity period to be checked & minimum 15 days remaining.
6 Chandigarh 3 YES 04 Not Required NO NO In case lorry moved via Punjab, transit pass required
7 Chattisgarh 3 YES 22 Not Required NO NO YES
8 Delhi 3 YES 07 Not Required NO NO
9 Goa 3 INVOICE & 3 D.C YES 30 Not Required NO NO
10 Gujarat 3 YES 24 Form 402 for outgoing & Form 403 for Incoming material NO NO NO
11 Haryana 3 YES 06 Form 38 NO NO In case value of material is less than RS. 25000/- permit not required
12 Himachal Pradesh 3 YES N/A Form 26 YES YES NO Tax applicable for plastic & steel goods at check post 7% Oil & Lubricants, 5% Tax on Hydero Thermal Projects, Telecommunications. 4% Tax on Iron & Steel, Tobacco products.
13 Jammu Kashmir 3 YES 11 Purchase Order copy / Affidavit copy is nessary YES NO 1. Entry Tax is applicable @ 12.5% over the total value. 2. Toll tax is applicable @ Rs. 45/- per Quintal.    3. Form 65 required in case of goods pertaining to ARMY.
14 Jharkhand 3 YES 20 JVAT 504G NO NO 1. For incoming consignments form No. JVAT 504G. 2. For outgoing consignments form No. 504B. 3. For transport of inside Jharkand form No. 504P. 4. For the consignments pertaining to new plant/factory at Jharkhand, then form No. JVAT 502G & JVAT 503G is must.
15 Karnataka 3 YES 29 Not Required NO NO 1. For outgoing of certain goods like Iron, Steel, rejected repaired & stock transfer form 39 will be issued by consigner at the time of Booking.
16 Kerala 3 YES 32 Form no. 16 NO NO NO Tally sheet has to submit to Checkpost.
17 Madhya Pradesh 3 YES 23 Form 49 three copies for all. and also required for rejected/returned ready made goods YES YES YES 1. Materials for other states M.P. form 85 required 2. For house hold goods form 86 is required 3. Computerized MP form is started. Two copies of Original form should be taken. Signature and seal of consigner should be obtained on the front side and rear side is must
18 Maharashtra 3 YES 27 Not Required NO YES Value of material is must.
19 Manipur 3 YES Form 35 for saleble and non-saleable goods NO NO Form 37 for non-commercial goods
20 Meghalaya 3 YES Two copies of Form NO. 40 is required(check post copy & customer copy) NO NO Validity is 90 days
21 Mizoram 3 YES Two copies of Form NO. 33 is required(check post copy & customer copy) NO NO Validity is 90 days
22 Nagaland 3 YES Unnumbered Form isrequired(check post copy & customer copy) NO NO Validity is 30 days
23 Orissa 3 YES 21 Form 32 or waybill (Validity is upto 90 Days) YES NO YES In case of serial AAA two copies required (Original Duplicate) in case of serial AH three copies required (Original, Duplicate & Triplicate.
24 Pondicherry 3 YES VAT-49 NO YES NO
25 Punjab 3 YES 03 Not Required YES YES NO Entry Tax for Incoming Goods. 12.5% - Cement, Ceramic Tiles, D.G.Sets, Lubricants, Marble & Plywood. 8.8% - Diesel. 4% - Iron Scrap, Pig Iron, M.S.Billet, Iron Wire, M.S.Ingot, Atta, Vanaspati/Refined Oil, Transformers, D.O.C/Rice Bran & Yarn. 2% - Furnance Oil. For Punjab State the Sales Tax Forms should be attached by downloading through website www.pextax.com. The state sale tax form for the consignments booked to punjab state to be attatched by downloading it through website www.pextax.com.
26 Rajasthan 3 YES 08 VAT Form 47 for incoming & Form 49 for outgoing NO NO NO
27 Sikkim 3 YES Form - 25 NO NO
28 Tamilnadu 3 YES 33 Form XX NO NO For incoming not required ST form/permit
29 Tripura 3 YES Form 26 for salable goods.in-numbered in white for govt. parties NO NO Validity for form 26 is 6 or 12 months
30 Uttar Pradesh 3 YES 09 Form 38 NO NO YES Present series of permit is F/AA. For more details regarding TP/Permit, please visit commercial tax dept. Website of U.P. state.
31 Uttarakhand 3 YES 05 Form 16A-VAT NO NO Present series of permit is UK/VAT/D/2010. Almost every year the series get changed
32 West Bengal 3 YES 19 Form 50 YES NO YES Transit pass required for other states. Tax invoice copy is must for incoming material. There is a provision of way bill downloaded from internet for the consignments pertaining to West Bengal.