India Interstate Regulatory Requirements

India Interstate Regulatory Requirements

Following are the guidelines for completing regulatory formalities for moving the shipments (inbound & outbound) within India.
General Requirements: Any commercial shipment picked up for transit on our Ground/Air network should have: 1. 2. 3. 4. Four copies of Tax Invoice (1 original + 3 copies). The CST & TIN nos of the consignor and consignee are mandatory on Bill of sale / Tax invoice where applicable. 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. Subject to other conditions as laid down in the concerned States VAT Regulation. CST 2 % in case Central Sale is to registered dealer otherwise local sales Tax / VAT rate is applicable for inter state sale.
Abbreviations: VAT Value Added Tax TIN Tax payers Identification Number CST Central Sales Tax LST Local Sales Tax
Sr. No.
State
ST-Forms / VAT No. of Forms copies of Invoice Inbound Outbound

4 NA NA
Forms Issued Entry Octroi by Tax
Remarks
Andaman & Nicobar
NA
No
No
NA
Andhra Pradesh
Form X or 600
Form 602
Shipper
No
Arunachal Pradesh
DG-01 From 61 (Delivery note for Resale) Form 62 Road Permit) Form D IX No TIN no.which is starting NA with 22. NA NA NA Form VAT XX
NA
NA
No
Transit pass in Form 616 and a declaration in Form 615 required for other state materials. Form X or Yes 600 is not applicable for personal goods. TIN # on C. Invoice. Entry tax is applicable on select goods Entry tax applicable in No the absence of TIN No Form 60 for Tax free Yes goods Transit pass in Form 64
Assam
Form 63
Shipper
No
5 6 7 8 9 10 11
Bihar Chandigarh Chattisgarh Dadra & Nagar Haveli Daman & Diu Delhi Goa
4 4 4 4 4 4 4
Form D X No
Shipper NA Shipper
No No No No No No No
No No No No No No No
Intra state Form VIII-D
NA NA NA NA
NA NA NA NA
12
Gujarat
Form 403
Form 402
Shipper/ Consignee
No
No
Transit pass application in Form 404. Transit pass in Form 405. Entry Tax is applicable on very selected goods
Intellectual and other property rights to the information contained in this document are held by TNT Holding B.V. with all rights reserved 2008
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Transit slip in Form VAT D 4 for taxable goods only. Form 38 /DT 3 for all inbound Yes shipments having value > 25000/= and above. Entry tax 2% of value of goods. Maintain Forms transport receipt VAT 22, Forwarding Note VAT 22A, dispatch register VAT22C, delivery register VAT24
13
Haryana
Form VAT D3 Form VAT / ST38 D3 Inward Outward
Shipper
No
14
Himachal Pradesh
Form VAT XXII B or Transport receipt in VAT Form VAT Form XXII. 22 B VAT XXVI-A ( For casual dealer )
NA
No
No
15
Jammu & Kashmir
Declaration Form 65. for value >5000 Way Bill Form 58
Form 65
Carrier
No
16
Jharkhand
Form JVAT 504G (green colored)
Form 504 B (blue colored)
Shipper
No
17
Karnataka
Form VAT 505 Form VAT 515
NA
NA
No
18
Kerala
Form 8 F Form 15/16 for non registered dealer NA
Form 15 delivery note
Shipper
No
Form VAT 62, 63, Acknowledgement for delivery of goods. Delivery note to be submitted by dealer in Yes VAT 59 & any other person in VAT 61 & Waybill in Form 58. Entry tax is applicable in case value of good >5000.00 For persons other than dealers application in Form JVAT 502 and No permit in JVAT 503. Transit pass in Form JVAT 508 Penalty in absence of TIN # for commercial Yes shipments & Invoice must accompany with commercial shipments. Inter-state transport in Form 7C, Transit Pass in Form 7B. Entry Tax Yes in absence of TIN/ CST # on select goods. Form 16 if value of the shipment >5000.00 No Form 49 for commercial shipments & Form 50 for non Yes commercial shipments can be provided by Consignee & shipper respectively Form N for waiver from Octroi and transiting No goods from the Octroi zone. Transit pass in Form 29.Bill of sale / invoice Yes in case of non taxable goods. Form 35 is for non taxable goods & Form No 40 is for taxable goods Transit pass in Form 38 Declaration & Form inform 32 & 33 and way bill in Form 34 Transit Pass in Form No VAT 25 Transit Pass in Form VAT 406 Form VAT 402A for Yes casual dealer. TIN/ CST mandatory. Entry Tax applicable in absence of TIN # No
19
Lakshwadeep
NA
NA
No
20
Madhya Pradesh
Declaration Form 49/50
Declaration Form 49/50
Shipper /consignee
No
21
Maharashtra
Form N for Octroi exemption
From N is used for Octroi exemption Form 28
NA
Yes
22
Manipur
Form 27
Shipper
No
23
Meghalaya
Form 35 Form 40
Form 37
Shipper
No
24 25
Mizoram Nagaland
4 4
Form 33 Form VAT 23
NA Form VAT 24
Shipper NA
No No
26
Orissa
Form VAT402/402A
NA
Shipper
No
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Pondicherry
27
NA
NA
NA
No
No Transit Pass in Form VAT 35 /VAT 12. VAT 36 applicable for inbound goods for value >10,000/= Entry No Tax is applicable on select goods. Transporter shall issue receipt in VAT 39 AND Way bill in VAT 40 Transit Pass in Form VAT 51. Penalty in Yes absence of Form VAT 47 & issued to consignee. Form 25 is for registered dealer Form No 26 for any other person
28
Punjab
Form VAT 36 VAT 11/12 Form VAT for casual 36 dealer
Carrier
Yes
29
Rajasthan
Form VAT 47
Form VAT 49
Shipper
No
30
Sikkim
Form 25 Form 26 Commercial invoice with copy of BoE in case of Imported goods. Form XXIV / XXVI
Form 25 Form 26
Shipper/ consignee
No
31
Tamil Nadu
NA
NA
No
No
Transit Pass in Form LL Form KK by clearing agent
32
Tripura
XXVII
Shipper
No
No Form 38 is for registered dealer Form Yes* 39 is for other dealer. Form XL for Trip Sheet. Trip Sheet in Form 18. Form 16 is for registered dealer. Form 17 is for non registered dealer Form 50 is a sales tax permit
33
Uttar Pradesh
Form 38/39
NA
Shipper
No
34
Uttaranchal
Form 16/17
NA
Consignee/Shipper
No
No
35
West Bengal
Form 50
Form 51
Consignee/Shipper
No
No
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: a. b. c. 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; Log book or goods vehicle record or trip sheet. 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. 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: i. Copy of Sale invoice, or, ii. Tax invoice issued by one Vat dealer to another at the time of sale of goods or delivery note, or, iii. A document in such form as may be approved by the Commissioner. iv. 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. 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, 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
d.
e.
f.
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officer-in-charge of the check post through which the goods vehicle first enters the State. 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. Entry tax is applicable on select goods.
g. h.
1.
More Detail About Andhra Pradesh Sales Tax:-
TIN No of consignee is must on all invoices and shipments send to Andhra Pradesh, If shipment is send to an unregistered dealer then shipper formal declaration is must. Entry Tax is applicable in Andhra Pradesh. Invoice must have APST NOS. Outbound Shipments Form X is mandatory It is used by the concerned Circle Sales Tax Office to the consignor, which is handed over to our pickup staff along with the invoice at the time of pickup Shipments travelling without Form X are liable to be impounded and penalized TIN No. of the consignee is must on invoices. Exempted Shipments All shipments not featuring in the list given below are exempted from payment of Sales Tax and do not require Form X Inbound Shipments Items That Rquire Form X Form X is mandatory for select shipments travelling to Andhra Pradesh. A list of such shipments is appended below for reference. Timber and logs cut into sizes such as beams, raffers and planks All pulses and dal i.e. Green gram, Black gram, Gulab gram, Tur dal, Masur dal, Moth daland Kesari dal, the import these stuff would be under 14A and 15 III Schedule of APGST Act. Electrical goods such as Electrical wires, Switches and Switch bozes , all kind of Bulbs and lights, Washing machine, transformers and generators Part and accessories of automobiles and automobile spare parts, including spare of Tractors and bulldozers. All kind of foot wear including plastic footwear, Spares of shoes, shoe polishes of All kind, polish brushes and shoes horns Paper of all kinds i.e. raw paper rolls / bundles , Beedi leaves Iron and steel The Form is a self-declaration from th shipper giving details of the Shipment With description and Value of the goods Copy of the form is to be submitted at the check post. In the absence of CST & TIN/LST numbers of the Consignee Invoice carrying Central Sales Tax of 10% is acceptable If TIN No. is not available entry tax needs to be paid.
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. a. b. c. A copy of the A copy of the Either i. ii. iii. Commercial Invoice upon which the goods have been purchased. goods receipt in respect of the goods in the vehicle and A Declaration (Form DG -01) A copy of the challan certifying prepayment of the Entry Tax due. 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 a. b. c. 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 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. 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. 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. In case of movement of goods taxable in Assam through Assam, a transit pass in Form 64 issued by the entry
d. e.
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check post, Consignment Note, statutory documents of the importing state if the goods are taxable in that State, Invoice and Manifesto of the transporter. In all cases the following documents are to be carried by the vehicle: i. Goods vehicle record, a trip sheet containing particulars specified in specimen Form-65 or a log book containing the prescribed particulars. ii. Registration certificate of the vehicle weighed at the Weigh Bridge authorized by the Government if any. iii. Permit validity for 6 month after date of issued. Note :-For promotional item which is having the value less then 5000/-not required form 61 only declaration. required.
f.
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 a. b. 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. 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. 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.
c.
The transporter shall apply for grant of Permission in Form D-VII for transporting goods specified in Schedule 1 appended to the Act in excess of prescribed quantities.
Chandigarh
a. b. Form Vat 18 required for outbound goods. Form Vat 19 required for inbound goods 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:a. b. Only TIN no. is required which is getting start with 22 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. 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.
c.
Gujarat
a. 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. 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. 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). Entry tax is applicable on select goods.
b. c.
d.
Haryana
a. The declaration to be used by a dealer for dispatch of goods by him from any place in the State to any other
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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 For transit Transit slip is required in Form VAT D 4 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. For inbound shipment having value > 25000.00 required Form 38 / D3.
b. c. d.
Himachal Pradesh
a. 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

a. b. c. VAT Form 65 duly signed by the consignor is a must for all Inbound commercial shipments valued over Rs 4999 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. No transporter or forwarding agency shall:i. Accept for booking any consignment not covered by bill of sale or certificate of ownership. ii. 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. 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.
d.
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.There no permit required for promotional item which is having the value less then 5000/-only declaration required. a. b. c. d. For outbound shipments by dealers the declaration shall be in Form 504B in triplicate. For dealers importing goods into Jharkhand Declaration is in JVAT 504G. For any person other than a dealer application in Form JVAT 502 and permit in JVAT 503. Permit validity is 6 month after date of issued.
There are 102 items exempted from Jharkhand sales tax. They are listed below:1)cotton 4) food 7) common salt 10) green vegetables 13) agriculture implements 16) country liquor 19) hearing aids 22) khandsari gur 25) readymade khadi garment 28) lemon drops 31) exercise books 34) sugar candy 37) mango 40) hosiery goods 43) fresh fruits 46) certified seeds 49) charcoal 52) cart 2) Cotton 5) meat 8) fresh milk 11) palm products 14) cocoons 17) books and periodicals 20) cotton fabrics 23) hookah tobacco 26) poultry eggs 29) condoms 32) sweet potato 35) cattle feed 38) stones 41) lac and shellac 44) tyre and tubes 47) orthopedic goods and shoes 50) instrument box and maps 53) earthern dolls 3) Sugarcane 6) fish 9) live stock 12) mineral or distilled water 15) quinine and cinchona febrifuger 18) spinning wheels 21) biri 24) hosiery cloth 27) lozenges 30)vegetable seeds 33) jute seeds 36) slate 39) cotton yarn 42) curd and lassi 45) exercise books 48) organic manure 51) sindur 54) plastic footwear costing Rs 10 and below
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55)gober and biogas 58)betel leaves 61)hand cart 64)foot rule 67)human blood and plasma 70)mica 73)red tobacco 76)sattuand beaten rice 79)attae 82)all type of breads 85)lantern glass 88)kodo 91)kodo 94)marwah 97)bazra 100)lawa of all cereals 56)staple yarn 59)pappad 62)bullock cart 65)slide rule 68)wooden toys 71)wheel chairs 74)gum and resins 77)batasha 80)maida 83)agarbatti and dhoop 86)pulses 89)barley 92)barley 95)gondil 98)peas 101)maize 57)lac and plastic bangles 60)wet dates 63)nalia 66)kites 69)needles 72)unmanufactured 75)tyre 78)bindi and kumkum 81)suji 84)potato and onion 87)paddy 90)kutky 93)kutky 96)jawar 99)muri 102)water but not aerated
Karnataka
Documents to be carried 1. 2. 3. 4. 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; Goods vehicle record, a trip sheet, or a log book 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 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. Entry Tax is applicable in absence of TIN #. Penalty is imposed on commercial shipments in absence of TIN #. Form E Sugama is required for certain comoditity which is having the value more then INR 20000/-for incoming and outgoing consignment to Karnataka. The list of the comoditity are:-
5. 6.
The list of comoditity which is required for Esugama for incoming to Karnataka:-
1.Cement 2.Edible oil 3. Granite Blocks slabs and tiles. 4. Iron and steel. 5. Marble slab and tiles. 6. Plywood, veneeredsheet, boards, pannels and laminated sheet. Comoditity which is required for Esugama for outgoing from Karnataka:-
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Kerala
1. 2. 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. 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. 1. 2. 3. 4. 5. 6. 3. 4. Description of Goods Arecanut Cashew Rubber Pepper Dried Ginger Cardamom Quantity 20 Kg. 20 Kg. 20 Kg. 15 Kg. 15 Kg. 2 Kg.
5. 6. 7.
8.
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: i. either a tax invoice or delivery note or certificate of ownership; AND ii. a delivery note and a permit when notified goods are being transported into or out of the state 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. Delivery note and the certificate of ownership shall be in Form No. 15 and Form No. 16 respectively: 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. 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.
2.
More Detail About Kerla Sales Tax:-
If the form 16 is not produced (or) not countersigned by an officer, goods will be detained by the regulatory authorities demanding to pay security deposit the %age of which varies for various commodities as mentioned below: Ex;- For Computer goods 8 %
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For electronic/electrical goods 25 % For Mobile phones 25 % For xerox/fax machines 25 % For readymade garments 8 % For medial equipments 25 % For Furnitures 25 % 5. For Central/State government depts & institutions, self-signed Form 16 is required with the seal & sign of the Officer along with a copy of Purchase order. 6. Advance Tax to be paid for the following commodities at the rate mentioned against each item. If is computed from the value of the goods + freight charges + a gross profit @ 5% of the total value.
Commodities
Rate of Tax
Marble Slabs and Tiles Granite Slabs and Tiles Ceramic Floor and Wall Tilesincluding vitrified tiles Lift, Elavators and Escalators Glass Sheets Cuddapah Stones,Kotta Stones, any other similar stones and slabs Readymix Concrete Generator whether assembled or not Timber Live Chicken and Chicken meat Petroleum Products other than LPG Paints
20% 20% 20% 12.50% 12.50% 12.50%
12.50% 12.50% 12.50% 12.50% 12.50% 20
3. 7. For the goods imported from the other countries, original invoice, xerox copy of bill of entry and original/carbon copy of delivery challan from the clearing & forwarding agent should be produced
SPECIMEN COPY OF FORM-16 : THE KERALA VALUE ADDED TAX RULES,2005 FORM NO. 16 CERTIFICATE OF OWNERSHIP [See Rules 58 (18)] 1. Full name and address of the person who owns the goods. : 2. Details of the goods transported a. Number of Packages/cases/bundles/ bags etc. : b. Weight : c. The value of the goods estimated : 3. Extent of agricultural holdings with Suvey No. of the person mentioned : in item (1) 4. The name of the place to which the : goods are transported. 5. The name and the No. of the
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vehicle/vessel through which the : goods are transported. 6. The place from which the goods are transported : 7. The purpose for which the goods : are transported 8. If for sale the name and address of the person to whom he (the owner of : the goods) usually sell goods (if the purchaser is a registered dealer, the registration certificate No. and the officer in which is registered should also be given) DECLARATION I/We .....................declare that to the best of my/our knowledge that the information furnished above is true and correct.
Place: Date :
Name and Signature of the owner of the goods
Note : In case when the value of the goods exceeds Rs.5000/- this certificate should be counter signed by an officer of the Commercial Taxes Department of not below the rank of an assessing authority, with name, designation and office seal.
Madhya Pradesh
a. 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 Form 49 Declaration in respect of goods being imported into Madhya Pradesh Form 50 - Declaration in respect of goods belonging to a person. 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.
b. c. d.
More Detail about Madhya Pradesh Sales Tax:-
Note: Shipments exempted from payment of Entry Tax or Sales Tax forms are as under:
GOODS EXEMPTED FROM TAX (effective from 13-03-2000)
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Sr. No (1) 1 Conditions and exceptions subject to which exemption has been allowed (3)
Description of goods (2) Agricultural implements as specified by the State Government by Notification in the Official Gazette All kinds of roofing tiles and ridges excepting
Mangalore, Bagra, Kusner and similar superior roofing tiles and ridges. Articles used by physically handicapped persons, namely - (i) Artificial limbs (ii) Crutches, (iii)
Calipers, (iv) Corrective shoes (v) Various kinds of spinal braces (vi) Wheel chairs (vii) Denis brown (viii) Various kinds of splints. Fabrics on which Additional Excise Duty is levied or leviable under the Central Excise and Tariff Act,
1985 (No.5 of 1986) and all varieties of khadi cloth, handloom, cloth but excluding silk, silk cloth and hessian cloth.
5 6 7
Besan and chuni of pulses, atta, maida, suji, rawa, daliya, flour, husk and bran of cereals and pulses. Biogas plants Book, Almancs, panchangs, drawing books, exercise books, periodicals and journals. Braille writer, braille shorthand writer, braille watch, braille writing frame, braille mathematical
instruments, braille globes and maps (Geography), braille thermometer, braille lectometer and braille barometer. Charkgha including Amber Charkha and its parts including wooden and rubber parts, implements used in the production of Khaddar or Khadi as
defined in clause (b) of section 2 of the Madhya Pradesh Sales of Khaddar Act, 1953 (X of 1953), Handlooms including pit looms frame looms, light shuttle looms and paddle looms.
10 Condoms and contraceptives 11 Cowdung and products thereof Curd, lassi, butter milk, fresh milk excluding 12 sweetened and coloured milk sold in sealed containers. 13 Electrical energy Sugar and khandsari on which additional excise duty 14 is levied or leviable under the Central Excise and Tariff Act 1985 (No.5 of 1986), excluding mishri, chironji and batasha. Tobacco manufactured or unmanufactured, cured or uncured and tabacco, products including 15 cigarettees, cigars, cheroots and bidis, on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No 5 of 1986) and gudakhu. Fresh vegetables (Including potatoes and onion), 16 Ginger (excluding dried ginger), Garlic, Singhada, Fresh fruits, Fresh flowers and sugar cane. 17 Frozen and liquid semen of cattle 18 Goods on which duty is or may be levied under the
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Madhya Pradesh Excise Act 1915 (No.2 of 1915) other than medicinal and toilet prearations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No.16 of 1955). 19 Human blood and human blood plasma, pace makers and artificial valve used in human hearts Kumkum, Sindoor, all kinds of bangles (excluding those made of Ivory, Gold or Silver) Bichhia, Mangal 20 Sutra of the value not exceeding Rs. 500/-, Bindi made of plastic or lac, Kajal, Mehandi, Rakhi or ornaments of Kathir, German Silver or Aluminium Newsprint When sold by a dealer registered under the Act to a newspaper establishement holding a certificate issued by the dictorate of Public Relations, Madhya Pradesh, to the effect that the news paper 21 establishment is publishing a newspaper and such establishment furnishes a declaration to the effect that the newsprint being purchased is for the publication of the newspaper according to their certified circulation. 22 Nipples made of rubber and Feeding Bottles with rubber nipples
23 Organic manure 24 Philatelic stamps, kites Products of such village industries as the State Government may by notification specify 25 When sold by producer and/or organisation certified for the purpose by Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 (No.61 of 1956) or the Madhya Pradesh Khadi and Gramodhyog Board constituted under the Madhya Pradesh Khadi Tatha Gramodhyog Adhiniyam, 1978. 26 Quinine Renewable energy devices or equipments that is to say i. Flat plat solar collectors ii. Concentrating and pipe type solar collectors iii. Solar cookers, iv. Solar water heaters v. Solar crop driers and systems vi. Solar air/gas/fluid heating system vii. Solar refrigeration, cold storages and air conditioning system viii. Solar stills and desalination systemix. Solar 27 pumps based on Solar Thermal and Solar photovoltaic conversionx. Solar power generating systems xi. Solar ohoto voltaic modules and panels for water pumping and other applicatins xii. Windmills and any specially designed devices which run on windmills xiii. Any special devices including electricity generators and permps running on wind energy xiv. Bio-gas engines and bio-gas plant and accessories and equipments connected therewith for utilising energy from bio-gas. xv. Agrigultural and Municipal waste conversion
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devices producing energy from biomass xvi. Equipment for utilising ocean waves Hydrams or Hydraulic ram or similar other devices using energy derived from flowing or stored up water 28 Salt Sirali, bageshi, baroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and 29 germa, handmade barahi of leather, utensils and decorative articles made of bamboo and fibrous plant like sabai, shisal etc. muddas made of sarkanda, done and pattal, phool bahari jhadoo and earthenware made by kumhars (potters) (i) Seeds, plants and bulbs of vegetables, grass, fruits and flowers other than methi, dhanya and the 30 seeds which are covered by the term 'oilseeds' specified in Sec14(vi) of the Central Sales Tax Act, 1956 (No.74 of 1956). (ii) Certified seeds and truhfully treated seeds. 31 Unbranded bread, eggs, meat, livestock, poultry, fish and fish seed. Water other than aerted, mineral and distilled water and water sold in sealed containers. Wooden Bullock cart, wooden wheels and bullock cart axle of iron and steel. Writing slate and slate pencils, chalk sticks, crayons and foot rules.
32
33
34
Maharashtra
a. The owner or person in charge or driver of a vehicle shall i. 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; ii. 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 iii. 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; Where a vehicle is carrying taxable goods, i. 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, ii. 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.
b.
c.
Octroi is applicable in Maharashtra. which has octroiable zones.as?

Area Aurangabad Dombivili Mira road (Vasai - E) Mumbai Ahmednagar Code AUR DKU MIR BOM XHX Area Nagpur Nasik Pimpri & Chinchward Pune Jalgaon Code NGP NSK PMC PNQ JGO Area Sangli Kolhapur Kothrud (Pune) Akola Code SAG KHL KTD OLA
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d. 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) 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 Exemption from Octroi 0. Used containers of durable nature imported into Greater Bombay limits may be exempted from Octroi provided: 1. 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. 2. Importer agrees to render a monthly account of import and export of such empty containers to Octroi authorities. 3. 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. 4. Articles brought in as personal luggage by any person may be exempted from octroi whether the person accompanies such luggage or not. 5. 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 6. Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and or weighting up to 20 kgs. 7. 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. 8. 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. 9. 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. 10. 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. 11. For diplomatic missions and diplomatic officers for articles imported through Mumbai for subsequent dispatch outside Mumbai on production of sufficient documentation to this effect. 12. Articles imported by the following organizations, their officials and representatives for their bonafide use of production of declaration by them a. United Nations Organization b. Internal civil Aviation Organization c. World Health Organization d. International Labor Organization e. Food and Agricultural Organization of United nations f. United Nations educational scientific and cultural Organization g. Internal monitory fund h. Internal Banking of reconstruction and development i. Universal Postal union And such Organizations of International Importance.
e.
Manipur
Documents to be carried by owner or the person in-charge of goods vehicle and to be produced at the check post i. ii. iii. iv. in case of movement of non-taxable goods from Manipur to places outside the State and to Manipur from places outside the State, bill of sale/invoice and consignment note; in case of import of taxable goods into Manipur, declaration in Form 27, invoice, consignment note and manifest of the transporter, carrier or the transporting agent; in case of dispatch of taxable goods outside the State from a place within Manipur, a declaration in Form 28, invoice consignment note, manifest of the transporter, carrier or transporting agent; in case of movement of taxable goods through Manipur, from any place outside the State to any other place outside the state 1. at the entry check post, Transit Pass in Form 29 issued by the Check Post Authority, invoice, consignment note, manifest of the transporter, carrier or transporting agent and the statutory documents of the originating State, if the goods are taxable in that State;
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2. 3. at the exit check post, invoice, consignment note, manifest of the transporter, carrier or transporting agent, statutory documents of the originating State, if the goods are taxable in that State and transit pass in Form 29 issued by the entry check post; in case of intra-State movement of taxable goods, a valid tax clearance certificate in Form 30 and invoice of the selling dealer, consignment note and manifest of the transporter, carrier or transporting agent.
Meghalaya Documents to be carried by the owner or the person in charge of the vehicle carrying goods to be produced at the check post a. b. c. d. In case of movement of non taxable goods from Meghalaya to places outside the state bill of sale in Form 35,Invoice & Consignment Note. In case of import of taxable goods into Meghalaya Road Permit in Form 40,Invoice,Consignment Note and Manifest of the transporter, carrier or the transporting agent. In case of dispatch of taxable goods outside the state from a place within Meghalaya Permit Form 37, Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent In case of movement of goods taxable in Meghalaya, through Meghalaya from any other place outside the state to any place outside the state i. At the Entry check post - Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent and statutory documents of the importing state if the goods are taxable in the state. ii. At the Exit check post - Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent and statutory documents of the importing state if the goods are taxable in the state and Transit pass in Form 38 issued by the Entry check post. Trip sheet containing particulars such as place and date of loading, particulars of goods loaded, quantity and weight of goods, destination of the trip, registration number of the vehicle, name of the driver along with driving licence number and remarks.
e.
Mizoram
Inbound commercial shipments for Manipur must have Form 33 in addition to challan, bills of sale or dispatch memos.The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Manipur. With out the seal and signature of any one mentioned above the form is considered to be invalid. The road permit is to be endorsed at the border check post.
Nagaland
a. b. c. d. Declaration of imports in Form VAT-23 (Challan Inward) for bringing or receiving goods from outside the State to any place in the State Bill of sale in Form VAT-24 (Challan Outward) for dispatch of goods by him from any place in the State to any other place in or outside the State Transit Pass in Form VAT-25 together with consignment note, invoice, sale bill or documents of like nature in respect of taxable goods exceeding the prescribed quantum or value dispatched from any place outside Nagaland and bound for any place outside Nagaland The person in-charge of vehicle shall carry with him the goods vehicle record, trip sheet or a log book.
Orissa
a. b. The Officer in charge of the check post or the barrier has the authority to examine the goods in the vehicle or carrier and all records connected with the goods in the vehicle or carrier including Way bill in Form VAT 402,declaration & Transit Pass. Where a vehicle carrying goods intends to transit through Orissa from a place outside the State to another place outside the State, the driver or any other person claiming to be in charge of the goods shall report to the Officer-in charge of the entry check-post or barrier and obtain a transit pass in Form VAT - 406.
Punjab
a. Procedure regarding declaration for transport of goods to and from the State The owner or person in charge of the goods vehicle shall submit before the authorized person at the Information Collection Centre;1. Delivery challan or sale invoice, bill or cash memo as the case maybe. 2. Declaration for transport of goods to and from the State in Form VAT36, in duplicate; and 3. Goods Receipt or trip sheet or way bill or log book, as the case may be. Form VAT 36 The Form referred for the sale or dispatch of the goods by a taxable person from within the State to a place outside the State or for the import of the goods from outside the State Where the goods vehicle bound for any destination outside but passing across the State the owner or personin-chare of vehicle shall submit at the exit information collection centre a declaration within 48 hours of entry in Form VAT-35 in duplicate. b. Octroi is applicable in Punjab. Octroi is calculated on value or weight depending on the item. Shipments for
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Mohali are covered by Punjab sales tax rules, though the routing is via.Chandigarh.
Rajasthan
a. Declaration required to be carried with the goods in movement for import within the State A registered dealer who intends to bring, import or otherwise receives any taxable goods from outside the State, as may be notified by the State Government of the value of rupees ten thousand or more for use, consumption or disposal otherwise than by way of sale; shall furnish or cause to be furnished a declaration in Form VAT-47, completely filled in all respects. The original and duplicate marked copies of form VAT 47 shall be carried with the goods in movement and submitted to the entry check post. Which shall retain the original copy and return the duplicate after signature and marking seal of verification. Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter- State trade or commerce. A registered dealer who dispatches any goods taxable within the State, to a place out of the State,i. for sale outside the State or by way of branch transfers / depot transfers / stock transfers, except the goods as may be notified by the State Government, or ii. In the course of inter-State trade or commerce, as notified by the State Government, shall furnish or cause to be furnished declaration in Form VAT-49 completely filled in all respects. The counter file shall be kept with the dealer and the portions marked original and duplicate shall accompany the goods and submitted to the in-charge at the entry check post who shall keep the original and return the duplicate after seal of verification The owner or person in-charge of the vehicle shall carry with him goods vehicle records including challans, bilty, invoices, prescribed declaration forms and bills of sale and dispatch memo. The owner or person in-charge of the vehicle shall obtain a transit pass for entering the state from outside and passing through the state. The transit pass shall be obtained at the entry check post and handed over to the officer in-charge of the exit check post. The transit pass shall be obtained by the driver or person in-charge of vehicle or carrier of goods in form VAT 51, part A of which shall be submitted to first entry check post Part A & B shall be authenticated by the officer in-charge of check post and returned to the applicant. Part A shall be retained by the officer in-charge of check post Part B of VAT form 51 shall be retained by the officer in-charge of the exit check post and part C shall be returned to the driver or person incharge of vehicle. If there is any sale to the delar then there is no permit and entry tax is required if there is any tranction taking place on behalf of indivisal then entry tax will be applicable as per the product.
b.
c. d.
e.
Sikkim
f. Inbound shipments for Sikkim must have Form 25 in triplicate (for registered dealer) or Form 26 (for any other person).The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Sikkim. With out the seal and signature of any one mentioned above the form is considered to be invalid. The road permit is to be endorsed at the border check post. The driver or person in-charge of vehicle shall carry with him the records of goods including challans, bills of sale or dispatch memo and prescribed declarations form or way bill dully filled or signed by the consignor. The driver or person in-charge of vehicle shall present before the Assistant Commissioner or the Commercial Tax Inspector at the entry check post way bill in Form 25 in triplicate at the time of importing consignments of goods by registered dealer into Sikkim from outside. A single waybill shall be used for each consignment of goods transported in a vehicle irrespective of a value or quantity of consignment. The driver of the goods vehicle shall submit a declaration in Form 27 filed in by the consigner originating from any place in Sikkim and destined to any place within Sikkim to be handed over by the driver to the Assistant Commissioner or Commercial Tax Inspector authorized to intercept or detain consignment for verification. The driver of the vehicle shall further carry with him a consignment note, delivery note, invoice, road challan or any other document of like nature. Any person or organization not registered under the Act desiring to transport goods outside Sikkim shall fill Form 26 in triplicate and hand over the same to the driver who shall handed over to the Assistant Commissioner and commercial Tax Inspector at the check post the goods should be intended to be dispatched outside Sikkim otherwise than by sale. Any person or dealer transporting goods on his own account or on account of a consignee from a place within Sikkim to a place outside Sikkim shall fill waybill in Form 25 in triplicate and the deliver of the vehicle shall carry the same and produce it before the produce it at the check post.
g. h.
i.
j.
k.
Tamil Nadu
l. For Outbound shipments from Tamilnadu locations Form 20 to be collected from shipper. m. For Inbound shipments into Tamilnadu the consignee's CST number and TNGST number must appear on the invoice. In case the consignee is an individual, not having the numbers, a declaration by consignee stating "NOT FOR RE-SALE AND BOUGHT FOR OWN USE" must be
Page 16

provided. The owner or other person in charge of a goods vehicle shall carry with him-i. Bill of sale or delivery note in Form JJ or such other documents in Form MM as may be prescribed alongwith goods vehicle report or trip sheet or logbook and ii. Goods vehicle record or trip sheet,relating to the goods under transport and particulars to be submitted to the officer in charge When a goods vehicle carrying any goods, coming from any place outside the State and bound for any other place outside the State, passes through the State, the owner or other person incharge of such goods vehicle shall obtain a transit pass in the prescribed form, Form LL and in the prescribed manner from the officer in-charge of the first check post or barrier, after its entry into the State For goods meant for export the person in-charge of the vehicle shall carry with him the following documents: i. A trip sheet or logbook may be ii. A bill of sale of Form KK;and iii. In case of goods moved for export If the purchase is made in the state, i. Sale invoice, and ii. Letter from the exporter specifying the port of export name of ship and probable dates of arrival and departure from the port If the purchase is made outside the state iii. Purchase invoice of the goods purchased and iv.Letter from the clearing or forwarding agent addressed to the export agent specifying the quantity and value of goods consigned for export and name of the form outside the state on whose behalf purchase goods are purchased for export In case of imported goods,i. Copy of foreign invoice with the bill of entry ii. Letter from the importer or forwarding or clearing agent addressed to the consignee specifically mentioning the description of the goods imported iii. iii.Record showing value of the goods imported.
n.
o.
p.
Tripura
Commercial shipments to state must accompany with Form XXVI / XXIV in triplicate and shall contain a correct and complete account of the goods carried by the transporter. Above form to be collected from shipper
Uttar Pradesh
q. r. s. t. u. Form 38 along with commercial invoice is mandatory for inbound shipment for registered dealers. Form should bear stamp and signature of consignee & shipper and sales tax department of UP. Form 39 is mandatory for personal and non commercial shipments. Transit application in Form XLIII UP Tax on Entry of goods (amendment bill 2009) has been passed on 27th Feb 2009
Uttaranchal
v. w. There is no sales tax form required for shipments travelling out of Uttaranchal Commercial shipments to Uttaranchal require to be accompanied by Form 16; Along with Form 16 a commercial invoice filled with all details is a must. The Form should bear stamp and signature of the consignor, consignee (a registered dealer) and the sales tax authority of Uttaranchal. Non-commercial shipments addressed to individuals, Govt. Agencies and unregistered dealers require to be accompanied with Form 17. Forms 16 and 17 are in 3 parts marked original, duplicate, triplicate. Original part is retained by Sales Tax department of check post at the time of entry and the duplicate delivered to consignee along with the shipment. Additional document to be carried include sale invoice, bill or challan and authorization for transfer of goods/goods challan hereinafter referred to as trip sheet in triplicate. Trip sheet shall be in form XVIII and shall contain details of all goods carried. Separate trip sheets shall be maintained for different destinations. Form 16 & 17 are issued by Uttaranchal sales tax authority Form 17 is valid for one month only.Validity of Form 16 is mentioned on the form. These forms are obtained by the consignee signed & stamped and the triplicate copy is retained by the consignee and the original and duplicate are sent to the consignor by consignee. The original and duplicate copies of these forms as applicable should be signed and stamped by consignor, consignee and sales department of Uttaranchal. No free trade samples or promotional material are allowed in Uttaranchal with out Forms 16/17 for shipments sent within Uttaranchal (i.e. origin and destination are both in Uttaranchal) then OC stamp on the invoice is a must. The driver or person in-charge of vehicle coming from any place outside the state and passing
x.
y.
z.
Page 17

across state to any place outside the state shall present the trip sheet in triplicate at the entry check post and one copy of the verified trip sheet at the exit check post
West Bengal
aa. For Inbound Shipments, West Bengal Tax Form 50 is a must Form No. 50 in duplicate duly filled in and signed by the dealer casual dealer or any other person on whose account such consignment of goods is imported or brought into West Bengal for endorsement of such way bill by such Sales Tax Officer or Assistant Sales Tax Officer of the checkpost, as the case may be. Such dealer, casual dealer or any other person, or the driver or person in charge of the vehicle, as the case may be, shall also present before such authority the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature in respect of such consignment of goods for the purpose of verification After the way bill is presented the Sales Tax Officer or Assistant Sales Tax Officer of a check post shall, endorse the way bill and record in the Entry Register the particulars of the consignment of goods and of the way bill related and allow the vehicle to move. The person in-charge of the vehicle shall also present the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature. bb. For Outbound Shipments, West Bengal Tax Form 51 is a must Any casual dealer, dealer or any other person shall, while transporting any consignment of goods dispatched from any place in West Bengal, to any place outside West Bengal either on his own account or an account of any consignee, make over to the carrier a way bill in Form No. 51 in duplicate, a copy of challan in duplicate in respect of such consignment of goods and the trip sheet and the carrier shall produce the same before the Sales Tax Officer or Assistant Sales Tax Officer posted at the last check post before the exit of the goods vehicle from West Bengal. cc. For Shipments entering West Bengal and bound for a place outside West Bengal, the carrier has to make a declaration on the body of the consignment note or on document of like nature that the goods being carried shall not be unloaded in West Bengal and shall specify the name of the last check post through which the vehicle shall move outside West Bengal. The note containing the declaration has to be submitted at the entry check post and the exit check post. The format of declaration is given in Rule 121 of the West Bengal Value Added Tax Rules, 2005. Similar declaration is to be made in case of transshipment of goods in West Bengal. The carrier shall further note the details of the vehicle carrying the transshipped goods. However the declaration is not required to be made in case of transshipment of export goods under Section 5 of the Central Sales Tax Act, 1956. dd. Road permit required for promotional good also which ever value is there this can be issue from the Sales tax office at Calcutta. ee. One con one permit is valid check-post will not accept the multiple cons in one permit. ff. Permit validity is one year after date of issue. gg. There is one consignment with one permit will be accepted at the check-post.
Page 18

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