India Interstate Regulatory Requirements

Business to business

Following are the paperwork requirements for complying regulatory formalities for interstate commercial shipments across India.

General Requirements:
Any commercial shipment picked up for transit on our Ground/Air network should have:

  1. Four  copies of  invoice ( 1+3)
  2. TIN / CST no. of shipper & consignee in case of commercial transaction is mandatory in all states.  
  3. Shipper is under obligation to mention  valid TIN / CST no of self and consignee  on the commercial invoice and regulatory paperwork at the time of handing over the shipment to FedEx courier
  4. Shipments consigned to individuals who do not have TIN no, a declaration from consignee / shipper that the goods are not for sale and for personal consumption apart from other conditions as laid down in respective States VAT Regulations.
  5. E-waybill generation has been implemented in most of the states. Consignee/ shipper is expected to comply registration process and follow online process for e-waybill generation

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

 

Sr.
No.

State

ST-Forms / VAT Forms
Inbound Outbound

Forms Issued by

Octroi

Entry Tax

Remarks

1

Andaman & Nicobar

NA

NA

NA

No

No

 

2

Andhra Pradesh

Form X or 600

Form 602

Shipper

No

Yes

 Form X/600 for select items

3

Arunachal Pradesh

    NA

NA

NA

No

No

 

4

Assam

From 61 for re-sale, Form  -62 for taxable goods for consumption / personal use   

Form 63 – taxable goods

Shipper

No

Yes

 

5

Bihar

Form D IX for shipment value >INR 10K

Form D X

Shipper

No

Yes

e- Waybill with shipping detail and vehicle registration number.  E- transit pass at shipment level

6

Chandigarh

No

No

NA

No

No

 

7

Chhattisgarh

No

No

NA

No

Yes

 

8

Dadra & Nagar Haveli

NA

NA

NA

No

No

 

9

Daman & Diu

No

No

NA

No

No

 

10

Delhi

         T2

No

NA

No

No

T2 is required in case of B2B movement and applicable to registered dealers having annual turnover above INR 10Mio

11

Goa

No

No

NA

No

No

 

12

Gujarat

Form 403

Form 402

Shipper

No

Yes

 

13

Haryana

No

No

NA

No

Yes

 

14

Himachal Pradesh

No

No

NA

No

No

 

15

Jammu & Kashmir

Form 65. for value >INR 5K

Form 58

shipper

No

Yes

Way bill 50 – Carrier document

16

Jharkhand

Form JVAT 504G (green colored)

Form 504 B (blue colored)

Shipper

No

No

 

17

Karnataka

E-Sugam

E-Sugam

shipper

No

Yes

E-Sugam by registered dealers for selected items. Personal shipments  consigned to individuals for own consumption against declaration /invoice with complete address/ contact  of consignee for speedy clearance

18

Kerala

Form16

Form 15 

Shipper

No

No

Self-attested Form 16   if value of the shipment <5000.00 else countersigned by VAT officer. self-attested Form 16 for Govt movements

19

Lakshadweep

NA

NA

NA

No

No

 

20

Madhya Pradesh

Form 49- for air & road
Form 60 – Rail
Form 50  - personal shipments,
Form 59, transit shipments

Yes for Form 60 & 49

Shipper

No

Yes

Digital print of Form 49 is in place.  Consignee is generate correct form
Form 49 (IN)for MP destined and FORM 49 (OUT) for outbound shipment from MP
Form 59 for shipments transisting MP

21

Maharashtra

Form N /  Octroi /  LBT  in  municipal zones as applicable  

N form

Consignee

Yes

Yes

Form N for Octroi waiver & transiting goods from the Octroi zones.
LBT - Local Body Tax in select municipal cities of State has been implemented in few cities – Consignee registration with respective LBT zone is required

22

Manipur

Form 27

Form 28

Shipper

No

No

 

23

Meghalaya


Form 40

Form 37

Shipper

No

No

 

24

Mizoram

Form 33

NA

Shipper

No

No

 

25

Nagaland

Form 23

Form 24

NA

No

No

 

26

Orissa

Form 402/402A

402A/402

Shipper

No

Yes


Form VAT 402A for casual dealers/ individual consignee.

27

Pondicherry

NA

NA

NA

No

No

 

28

Punjab

No

No

NA

No

No

Online process by Carrier at check post

29

Rajasthan

 Form 47/ 47A (e-form)

 Form 49/  49A (e-form)

Shipper

No

Yes

Form 47 for select items.

30

Sikkim

Form 25
Form 26

Form 27

Shipper/ consignee

No

No

Form 25 is for registered dealer Form 26 for any other person.  Online generation

31

Tamil Nadu

No

No

NA

No

No

 

32

Tripura

Form XXIV / XXVI

XXVII

Shipper

No

No

 

33

Uttar Pradesh

Form 38/39 for shipment value >INR 5000

NA

Shipper

No

Yes*

Form 38 is for registered dealer Form 39 is for other dealer.

34

Uttaranchal

Form 16/17 for shipment value > INR 5000

NA

Shipper

No

No

Form 16 is for registered dealer. Form 17 is for non registered dealer

35

West Bengal

VAT Form 50A

Form 51

Consignee/Shipper

No

Yes

e waybill/ number to be generated for personal /  commercial  shipments . B2C shipments are exempt from vat form but subject to entry tax


Disclaimer:
State VAT Rules & Regulations are subject to change from time to time.  Shippers / Consignees are, therefore, advised to seek independent verification before tendering any consignment to FedEx.  FedEx disclaims all responsibility and accepts no liability for the consequences of any person acting or refraining from acting on the information given in this Guide.

The Shipper/Consignee should furnish such information and documents to FedEx as may be necessary to comply with the requirements of the local laws of the States through which the consignment is likely to pass en route to destination. FedEx is under no obligation to enquire into the correctness or sufficiency of such information or documents.

Regulatory paperwork is based on the Rules and Regulations of the State concerned.  Practice could be different than the Rules & Regulations in some of the States.

Business to Individuals

Intra-India movement of business to individual & individual to individual shipments : State VAT Form including Entry Tax status in different states of India

S.No

State

State Entry Form Status

Documents requirement

Entry Tax

Additional Comments

States with VAT Form exemption limit (value -INR Business to Individual Individual to Individual - 1. Shipment quantity should be limited to 1-2 pieces. (Quantity to Assam mandatorily is limited to 1 pc/ 1 Doz or 1 pair (as applicable)

2. Tax Identification Number of shipper should be clearly defined on Commerical invoice.

3. Comments on Commercial Invoice / Declaration should mention"personal shipment for self use & not for re-sale”.

4. Shipment should be consigned to an individual.

5. Complete address of bonafide individual consignee with contact detail should be provided.

6. Shipment should have a bonafide value. Misdeclaration is subject to fine, penalty and delays in clearance at check post.

1

Assam

Value <- INR20K - No Form Required
Value > INR 20K - VAT form required

Commercial Invoice (CI)

Declaration

Applicable on select goods irrespective of shipment value

2

Bihar

Value <- INR10K - No Form Required
Value > INR 10K - VAT form required

Commercial Invoice (CI)

Declaration

For shipment value INR >10K

3 Kerala Value <- INR5K - No Form Required
Value > INR 5K - VAT form required
Commercial Invoice (CI) Declaration Not Applicable
4 Uttar Pradesh Value <- INR5K - No Form Required
Value > INR 5K - VAT form required
Commercial Invoice (CI) Declaration Not Applicable
5 Uttrakhand Value <- INR5K - No Form Required
Value > INR 5K - VAT form required
Commercial Invoice (CI) Declaration Not Applicable
States with VAT Form exemption limit (value -INR Business to Individual Individual to Individual Entry Tax Additional Comments
6 Andhra Pradesh State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable 1. Shipment quantity should be limited to 1 or 2 pieces.

2. Tas Identification Number of shipper should be clearly defined on Commercial Invoice.

3. Comments on Commercial Invoice / Declaration should mention"personal shipments for self use & not for re-sale'.

4. Shipment should be consigned to an individual.

5. Complete address of bonafide individual consignee with contact detail should be mentioned.

6. Shipment should bear bonafide value. Misdeclaration is subject to fine & penalty or delay in clearance at check post.
7 Andaman & Nicobar State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
8 Chandigarh State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
9 Dadra & Nager Haveli State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
10 Daman & Diu State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
11 Delhi State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
12 Goa State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
13 Gujarat State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
14 Haryana State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
14 Haryana State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
15 Himachal Pradesh State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
16 Lakshadweep State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
17 Karnataka State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
18 Maharashtra State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable

19

Pondicherry State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
20 Rajasthan State VAT Form Not required Commercial Invoice (CI) Declaration Entry Tax Applicable
21 Tamil Nadu State VAT Form Not required Commercial Invoice (CI) Declaration Not Applicable
22 Punjab State VAT Form Not required Commercial Invoice (CI) Declaration Applicable on select goods
23 Jammu & Kashmir State VAT Form Not required Commercial Invoice (CI) Declaration Applicable on shipment value INR >5K
States with VAT (Entry) Form & Entry Tax requirement Business to Individual Individual to Individual Entry Tax Additional Comments
24 Madhya Pradesh VAT Form required along with Invoice or declaration as applicable Form 50 Not Applicable Form can be downloaded from interent or downloaded from VAT website online
25 Orissa VAT Form required along with Invoice or declaration as applicable Fom 402A Applicable on select goods irrespective of shipment value online/manual
26 West Bengal VAT Form required along with Invoice or declaration as applicable Form 50A Applicable irrespective of shipment value Kolkata VAT authority has granted permission to move the e-commerce shipments (B2C) without VAT form though the go live date is yet to be confirmed.
27 Jharkhand VAT Form required along with Invoice or declaration as applicable Form 503 Not Applicable Consignee to approach VAT office for VAT Form

Points to Note
Intra India movements of the commodities put in exemption list by the destination state concern are not subject to any VAT form and shipments movement is free within the destination state.

Mis-declaration may result in fine/penalty / seizure of goods.

Regulatory requirements are same for surface and air mode unless specified otherwise in the destination state VAT regulations. In most of the States VAT regulations w.r.t. to e-commerce/ personal shipment movement are not clearly defined, therefore, state border clearance is subject to the discretionary of concerned destination state VAT officers.

Entry Tax is charged on select commodities as listed on destination state VAT website. Please log on the respective state website for further details.

Quantity to Assam should not exceed 1 piece, or 1 pair, or 1 dozen or 5 meters units with shipment value not more than INR 20000/-.

Disclaimer
State VAT Rules & Regulations are subject to change from time to time. Shippers / Consignees are, therefore, advised to seek independent verification before tendering consignment to FedEx.

The shipper/consignee should furnish such information and documents to FedEx as may be necessary to comply with the requirements of the local laws of the States through which the consignment is likely to pass en route to the destination.

FedEx is under no obligation to enquire into the correctness or sufficiency of such information or documents.

FedEx shall not be liable for the consequences of any person acting or refraining from action on the information given above.