Printable Version India Interstate Regulatory Requirements

1. Four copies of invoice (1 original + 3 copies).
2. TIN no. and the CST no. of the consignor and consignee are mandatory where applicable. Consignor and consignee are responsible to provide active TIN no.
3. Shipments consigned to individuals who do not have CST & TIN nos., a declaration from the consignee that the goods are not for sale and for personal consumption apart from other conditions as laid down in respective States VAT Regulations. In all states where VAT is implemented TIN number in place of LST No. is a must.
   
   

Abbreviations:
VAT – Value Added Tax
TIN – Tax payers’ Identification Number
CST – Central Sales Tax
LST – Local Sales Tax

Andhra Pradesh –

The owner or other person in charge of goods vehicle or vessel shall carry with him the following documents / take the following actions:

1. Bill of sale or copy of tax invoice issued by one Vat dealer to another at the time of sale of goods or delivery note;
2. Log book or goods vehicle record or trip sheet.
3. Waybill in Form No. 602 is required for out bound shipments and Waybill in Form X or Form No. 600 to be issued in triplicate is required for inbound shipments. Waybills need not be issued when the consignor is not a dealer and transports his own goods or other articles for his own use or when the articles fall among those enumerated in Schedule 1 under Section 7.
4. For inbound shipment into Andhra Pradesh the consignees CST No. and APGST Nos. must appear on the Invoice. In case; the consignee is an individual not having the number a declaration by the consignee stating `NOT FOR RESALE and BOUGHT FOR OWN USE' must be provided.
   In case of inbound shipments into Andhra Pradesh two copies (one original and a duplicate) of the Waybill issued by the dealer in the exporting State are to be carried by the goods carrier. The original copy shall be submitted at the check post through which the carrier first enters the State and the duplicate shall be retained by the carrier. The waybill shall be accompanied with any one of the following documents:
   
   1. Copy of Sale invoice, or,
   2. Tax invoice issued by one Vat dealer to another at the time of sale of goods or delivery note, or,
   3. A document in such form as may be approved by the Commissioner.
   4. Extract of entries recorded in the log book or goods vehicle record or trip sheet for the previous 30 days by 10 of the succeeding month shall be submitted to the Commissioner of Commercial Taxes having jurisdiction in the area in which the goods are delivered by the owner or person in-charge of the vehicle.
5. Where a vehicle carrying goods coming from any place outside the State and bound for any other place outside the State, pass through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner viz., by submitting a Declaration in Form No. 615 a transit pass in Form no. 616 in triplicate from the officer-in-charge of the first check post or barrier after his entry into the state and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State,
6. In case of import of goods notified by the Commissioner of Commercial Taxes of AP as sensitive goods from other States or Union Territories into Andhra Pradesh, the consignee dealer shall send a waybill in advance in duplicate to the consignor who will fill the same and it would accompany the goods and be submitted to the officer-in-charge of the check post through which the goods vehicle first enters the State.
7. In case the dealer is a manufacturer a gate-pass-cum invoice bearing the TIN (Taxpayer Identification Number) can be substituted for the Waybill in some categories of manufacturers.
8. Entry tax is applicable on select goods.

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Arunachal Pradesh –

Every person in charge of a goods vehicle carrying goods which have been imported into Arunachal Pradesh shall carry and produce on demand whether at the check post or elsewhere the following documents.

1. A copy of the Commercial Invoice upon which the goods have been purchased.
2. A copy of the goods receipt in respect of the goods in the vehicle and
3. Either –
   1. A Declaration (Form DG -01)
   2. A copy of the challan certifying prepayment of the Entry Tax due.
   3. in absence of TIN # entry tax is applicable.

Assam -

Documents to be carried out by the person or the owner in charge of the goods vehicle to be produced at the check post

1. In case of movement of Tax free goods from Assam to places outside the state and to Assam from places outside the state, Bill of sale in Form 60, Consignment Note, Invoice and Manifesto of the transporter
2. In case of import of taxable goods into Assam for resale, Original and duplicate copy of the Delivery Note in Form 61, Consignment Note, Invoice and Manifesto of the transporter.
3. In case of import of taxable goods other than those exempt in the First Schedule to the Assam Value Added Tax, 2003 into Assam for use in the setting up of the Industrial unit or for use of raw materials in the manufacture of goods or for personal use, original and duplicate foils of the Road Permit in Form 62 transmitted to the transporter by the importer or receiver of goods in the State, Consignment Note, Invoice and Manifesto of the transporter.
4. In case of dispatch of taxable goods outside the state from a place within Assam and in case of intra-state movement of taxable goods, a valid tax clearance certificate in Form 63, Consignment Note, Invoice and Manifesto of the transporter.
5. In case of movement of goods taxable in Assam through Assam, a transit pass in Form 64 issued by the entry check post, Consignment Note, statutory documents of the importing state if the goods are taxable in that State, Invoice and Manifesto of the transporter.
6. In all cases the following documents are to be carried by the vehicle:
   1. Goods vehicle record, a trip sheet containing particulars specified in specimen Form-65 or a log book containing the prescribed particulars.
   2. Registration certificate of the vehicle weighed at the Weigh Bridge authorized by the Government if any.

 Bihar –

Documents to be carried out by the person or the owner in charge of the goods vehicle to be produced at the check post

1. Intra state pass / declaration in Form D-VIII supported by an invoice, cash memo or bill in the case of movement of goods within state.
2. In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-IX supported by a bill or cash memo or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage.
3. In case of goods being exported from the State to any other State, by or on behalf a dealer, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-X supported by a bill or cash memo or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage.

Chandigarh–

1. Form Vat 18 required for outbound goods. Form Vat 19 required for inbound goods
2. Shipments destined to Punjab locations/pin codes areas cannot be sent to Chandigarh Union Territory (Mohali partly in Punjab).

Chattisgarh–

Documents to be carried out by the person or the owner in-charge of the goods vehicle to be produced at the check post:-

1. In case of goods transiting Chhattisgarh, the person in-charge of the vehicle shall obtain a transit pass by submitting an application in Form 69 in triplicate at the entry check post. The carrier shall submit one copy of the Form 69 endorsed by in-charge of the check-post at the exit check post.
2. Every transporter transporting goods beyond a check post barrier shall carry with him the invoice, bill or challan or any other document indicating the name of consignor and consignee, the place of dispatch, the place of destination and the description, quantity and value of the goods and shall be signed by the consignor and a declaration in Form 59 (for dealer) Form 60 (for any person other than a dealer) singed by the consignor.
3. Any person transporting goods (which expression includes driver, owner or his agent, person in-charge of carrier) has to give information regarding place of business to the prescribed authority in the prescribed form.

 Gujarat –

1. Every movement of the goods going outside the state must be accompanied by Form 402. Form 402 is to be duly filled in triplicate by the consignor. The triplicate copy of the form is retained by the consignor and the duplicate & Original move along with vehicle carrying the goods the carrier of goods while entering into the state shall carry Form 403. Form 403 is to be duly filled in triplicate by the carrier. The original copy is to be handed over to the officer in charge at the check post. The duplicate copy is to be handed over to the consignee of the goods & the triplicate copy is to be retained by the carrier.
2. Transit Pass in Form 404 is required to be obtained at the entry and deposited at the exit check post by carrier transiting across the state.
3. The Driver shall carry the log book (containing the particulars of the goods under transport), bill of sale or delivery note, trip-sheet (containing trip-wise particulars relating to the use of a transport vehicle) and goods vehicle record (containing the documents required to be carried by a dealer of transport vehicle under the Motor Vehicles Act, 1988).
4. Entry tax is applicable on select goods.

 Haryana –

1. The declaration to be used by a dealer for dispatch of goods by him from any place in the State to any other place in or outside the State shall be in Form VAT-D3 (Outward) and for bringing or receiving goods from outside the State to any place in the State or for carrying any goods purchased from any person/dealer in the State who is not required to use a declaration shall be in Form VAT-D3 (Inward). A declaration shall be in three parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter, as the case may be
2. For transit – Transit slip is required in Form VAT D 4
3. The driver or person in-charge of goods vehicle shall carry with him a goods carrier record, a trip sheet or a log book, a sale invoice or tax invoice as the case may be.
4. For inbound shipment having value > 25000.00 required Form 38 / D3.

Himachal Pradesh –

1. Every carrier of goods or agent of a transporter including an employee of a transport company or booking agency shall in respect of goods sale or purchase whereof is taxable under the Act, maintain true record of such goods, transported, delivered or received for transport in the forms or transport receipt, forwarding note waybill, dispatch register and delivery register which shall, as far as may be in Forms VAT-XXII, VAT-XXII-A, VAT-XXII-B, VAT-XXII-C and VAT-XXIV respectively.

Jammu & Kashmir –

1. VAT Form 65 duly signed by the consignor is a must for all Inbound commercial shipments valued over Rs 4999
2. The sales tax nos are a must at the time of filling the form at Lakhanpur border check post. In case a customer is not registered with sales tax he will have to pay the required entry tax at the Lakhanpur Border check post. Even Govt. organization is not exempted from the payment of Entry tax.
3. No transporter or forwarding agency shall:-
   1. Accept for booking any consignment not covered by bill of sale or certificate of ownership.
   2. release any consignment of goods, the sale whereof is taxable under the act, to the consignee or his agent, unless the identity of such person is established and the acknowledgement is taken of having delivered the goods is obtained in the delivery register (inward) maintained in Form VAT – 62 and in respect of goods booked and dispatched (outward) register in Form VAT- 63 transport receipts and other records. The goods consignment may be released by the transporter when the dealer has furnished a delivery note in Form VAT 59 and any other person a declaration Form VAT – 61 duly filled in by the consignee.
4. The carrier of goods shall be accompanied with waybill in Form VAT-58, goods carriage record, trip sheet or a log book, a tax invoice or a bill of sale or a delivery note and produce the same before the officer-in-charge of the check post.

Jharkhand –

The driver or person in-charge of vehicle shall carry with him the records of the goods including challan, invoice or cash memo or bills of sale or dispatch memos and prescribed declaration duly signed by the consignor in Forms either JVAT 502 or JVAT 504G or JVAT 504B.

1. For outbound shipments by dealers the declaration shall be in Form 504B in triplicate.

2. For dealers importing goods into Jharkhand Declaration is in JVAT 504G.

3. For any person other than a dealer application in Form JVAT 502 and permit in JVAT 503.

Karnataka –

Documents to be carried

1. A delivery note in Form VAT 505, issued by the owner or the consignor of goods, in respect of such goods as may be notified by the Commissioner and where the goods are carried as a result of sale, a tax invoice or a bill of sale;
2. Goods vehicle record, a trip sheet, or a log book
3. Tax invoice or a bill of sale where the goods are carried as a result of sale and not covered by the delivery note in Form VAT 505
4. Delivery note in Form VAT 505, issued by the owner or the consignor of goods or Form VAT 515, issued by the owner or the consignor of goods, who is a dealer permitted to issue such delivery note in Form VAT 515 as may be notified by the Commissioner subject to such conditions as specified, where the goods carried are not covered by clause.
5. Entry Tax is applicable in absence of TIN #. Penalty is imposed on commercial shipments in absence of TIN #.

 Kerala –

1. No person shall transport within the State, across or beyond the notified area any consignment of goods if the value thereof exceeds five thousand rupees by any vehicle.

2. No person shall transport within the State across or beyond the notified area or within two kilometers from the border area the following goods exceeding the weight as given against it,
   

   Sr No.	Description of Goods	Quantity
   1.	Arecanut	20 Kg.
   2.	Cashew	20 Kg.
   3.	Rubber	20 Kg.
   4.	Pepper	15 Kg.
   5.	Dried Ginger	15 Kg.
   6.	Cardamom	2 Kg.

   
   
3. The transporter shall possess the documents mentioned herein below for carrying any consignment of goods within the state, across or beyond two kilometers of the state limits in excess of the prescribed limits of quantity or value:
   1. either a tax invoice or delivery note or certificate of ownership; AND
      
   2. a delivery note and a permit when notified goods are being transported into or out of the state
4. Officer in charge of the Check Post to come and examine the goods and the records connected with the goods under transport. The declaration referred is Form No 8F.
5. Delivery note and the certificate of ownership shall be in Form No. 15 and Form No. 16 respectively:
6. here goods are transported interstate by vehicle, the permit for notified goods shall be in Form No. 7C. The permit shall be issued, in the case of out going goods, by the assessing authority with whom the dealer is registered, and in the case of incoming goods, by the Commercial Tax Officer or Commercial Tax Inspector in charge of the Check post through which the goods enter the state.
7. For Rubber transportation across the border a declaration has to be provided in Form 1 or Form 2 or Form 3 or Form 4 as prescribed under Rule 43 B of the Rubber Rules, 1955. Transit pass shall be in Form 7B.

 Madhya Pradesh –

1. Every transporter transporting goods notified by the State Government shall carry with him an invoice, bill or challan or any other document indicating the name of the consignee, consignor, the place of dispatch and the place of final destination, quantity and value of goods and shall be signed by the consignor. .Every transporter transporting the notified goods beyond the check post shall file all documents including a true and complete declaration in Form 49 or in Form 50 as the case maybe duly signed and verified by the consignor/consignee in duplicate before the check post officer or the official assisting him
2. Form 49 – Declaration in respect of goods being imported into Madhya Pradesh
3. Form 50 - Declaration in respect of goods belonging to a person.
4. Entry Tax is applicable in state. While transiting across the State the driver or person-in-charge shall obtain a transit pass from the entry check post and deliver the same at the exit check post.

 Maharashtra–

1. The owner or person in charge or driver of a vehicle shall
   1. Carry with him a tax invoice or a bill of sale or a delivery note or such other documents as may be prescribed, in respect of the goods carried by the vehicle;
   2. Produce the documents before any officer-incharge of check-post or barrier or any other officer and obtain the seal of such officer affixed thereon and give one copy of the bill of sale and delivery note or other document to the said officer and carry and retain with him the other copy until the termination of movement of goods
   3. On entering the State, report at the first situated check-post or barrier, and while leaving the State, report at the last situated check-post or barrier and give a declaration to the said officer containing such particulars as may be prescribed in respect of the goods carried in the vehicle;
2. Where a vehicle is carrying taxable goods,
   1. From any place outside the State to any place outside the State and passes through the State; or imported into the State from any place outside the country and such goods are being carried to any place outside the State,the driver or any other person-in-charge of such vehicle shall furnish the prescribed information and obtain a transit pass in the prescribed form, in duplicate, from the officer in charge of the first check-post or barrier after its entry into the State or after movement of such goods has commenced from the State,
   2. The driver or the person in charge of the vehicle shall deliver within the stipulated time a copy of the transit pass obtained, to the officer-in-charge at the last check-post or barrier before its exit from the State.
3. Octroi is applicable in Maharashtra. which has octroiable zones.as?
   
   

   Area	Code		Area	Code		Area	Code
   Aurangabad	AUR		Nagpur	NGP		Sangli	SAG
   Dombivili	DKU		Nasik	NSK		Kolhapur	KHL
   Mira road (Vasai - E)	MIR		Pimpri & Chinchward	PMC		Kothrud (Pune)	KTD
   Mumbai	BOM		Pune	PNQ		Akola	OLA
   Ahmednagar	XHX		Jalgaon	JGO

   
   Only the below mentioned pin codes of Mira Road are octroiable zones.
   401101 - Bhayander (West)
   401104 - Mira Village
   401105 - Bhayander (East)
   401107 - Mira road Station (East)
4. Octroi in Mumbai Shipments received by surface can be Octroi cleared through
   1. Eastern Express Highway near Thane (EEH)
   2. Mulund on Bombay Agra Road (Mulund Naka)
   3. Bombay Poona Highway Trombay (BPH)
   4. Dahisar on Western Express Highway
   5. Airoli off Easter Express Highwaynaka Octroi is determined by Assessor and collector, assisted by Asst. Assessor and Collector and superintends and Inspectors. Posted in three shifts in all the four nakas
5. Exemption from Octroi
   1. Used containers of durable nature imported into Greater Bombay limits may be exempted from Octroi provided:
   2. Importer provides declaration that the consignment consists of used containers of durable nature and agrees to make cash deposit as may be fixed by Octroi authorities as a guarantee that such containers are exported from Greater Mumbai duly filled up.
   3. Importer agrees to render a monthly account of import and export of such empty containers to Octroi authorities.
   4. Containers of durable nature means containers of type that are ordinarily used more than once E.g. drums, barrels, gas cylinders, aerated water bottles, glass or plastic carboys for acids, chemicals etc.
   5. Articles brought in as personal luggage by any person may be exempted from octroi whether the person accompanies such luggage or not.
   6. The consignor/consignee has to give a declaration that the articles have been his property and are brought for his personal use or for the use of the family and are not for sale or for the use of other people
   7. Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and or weighting up to 20 kgs.
   8. In case the value or the weight of the articles brought in as personal luggage exceeds the limit of free allowance the commissioner can use his discretion and decide whether to exempt from Octroi or not.
   9. Personal belongings of Govt. officials or officials of the corporations is permissible on production of a certificate signed by the head of the Department to which the official belongs or incase of head of department by a secretary to State/Central Government or by a Deputy Municipal Commissioner and for a MP/MLA/MCC on production of a certificate signed by the concerned secretary attached to Lok Sabha, Rajya Sabha, State assembly or State council.
   10. For retired Central/ State Government official for entry within a year from the date of retirement of production of a certifying the date of his retirement from Govt. service by his head of department or in case of head of department by a secretary to State/ Central Government.
   11. For family members of a State/Central Government official whose demise occurs while in service, for entry with in a year from the date of death on production of a certificate duly signed by the head of the department, about the status of the demised government official and the date of his death while in service.
   12. For diplomatic missions and diplomatic officers for articles imported through Mumbai for subsequent dispatch outside Mumbai on production of sufficient documentation to this effect.
   13. Articles imported by the following organizations, their officials and representatives for their bonafide use of production of declaration by them
       1. United Nations Organization
       2. Internal civil Aviation Organization
       3. World Health Organization
       4. International Labor Organization
       5. Food and Agricultural Organization of United nations
       6. United Nations educational scientific and cultural Organization
       7. Internal monitory fund
       8. Internal Banking of reconstruction and development
       9. Universal Postal union And such Organizations of International Importance.