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VAT and Statutory Documents

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The following are guidelines to assist you in completing regulatory formalities for your domestic shipments within India. The data is correct to the best of our knowledge. However, Gujarat Logistics will not be responsible for any omissions or changes in procedures at the time of shipment.Any commercial shipment picked up for transit should have:

• Four copies of invoice (1 original + 3 copy)
• The CST & TIN/LST nos. of the consignor and consignee mandatory
• Shipments consigned to individuals who do not have CST & TIN/LST nos., a declaration from the consignee that the goods are not for sale and for personal consumption is a must

Sr No. State & Union Territory Inbound SaleTax Form No of Copies Required Permit to be handed over by Validity of form Entry Tax Outbound SaleTax Form Remark
1 Andhra Pradesh From X/600 2 (Both For inbound & outbound)   No 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.
2 Andaman Nicobar NA Nil     No NA  
3 Arunachal Pradesh NA Nil     Yes NA  
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)
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
6 Chandigarh NA Nil Shipper     NA  
7 Chattisgarh Form 60 3     No   Form 60 is must for Non-Commercial Shipments( 2 copies are kept at CP & 1 copy travels with the shipmentto Consignee)
8 Dadra & Nager Haveli NA Nil          
9 Daman & Diu NA Nil          
10 Delhi NA Nil          
11 Goa NA Nil          
12 Gujarat From 403 3(Both Incoming & Outgoing Shipper   No Form 402  
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
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
15 Jammu & Kashmir Vat form 65 2   NA Yes NA Form not required if value of the shpt is less than Rs. 5000
16 Jharkhand JVAT 504G, JVAT 502, JVAT503 & JVAT504P 2 Shipper As per the dates printed on the forms, Individual Inbound shipments   JVAT 504B Application for obtaining Declaration for Transport of certain goods and Permit thereof, Permit for Transport of Consignment in the State & 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 Form E Sugam For any type of Transaction by Registered dealer; Form E-Sugam is Required.
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
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
21 Maharashtra NA Nil       NA Octroi is applicable
22 Manipur ST-35/ St 37 2(Both Inbound +Outbound) Shipper NA   ST 36  
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
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 & 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.
27 Pondicherry NA Nil       NA  
28 Punjab NA Nil     Yes NA  
29 Rajasthan Vat Form 47 2 (Both for Incoming & outgoing) Shipper   Yes Vat form 49  
30 Sikkim Vat form 25 3 Shipper   No NA Incoming Form(Red,Yellow & White Color)
31 Tamil Nadu NA 3 Copies (outbond Form)       Form JJ Tin no of Consignor/Consignee is must
32 Tripura Vat form XXVI Inbound 3 Copies outbond 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
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  
34 Uttranchal 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
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 requirement NO Vat Form 51 Outgoing Form not yet Implemented by Sales Tax Dept.
NOTE: These rules and form requirements are only indicative and are subject to change and Gujarat Logistics is not accountable if any change is not updated by omission.