| General Requirements |
|---|
| - Any commercial shipment picked up for transit on our Ground/Air network should have: |
| 1. Four copies of invoice (1 original + 3 copies). |
| 2. The CST & TIN/LST nos of the consignor and consignee mandatory |
| 3. 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. |
| PAPER WORK REQUIREMENT |
| S.No | Region | State | Inbound Sales Tax form | Issued by | Validity of Form | Entry Tax | Outbound sales tax forms | Remarks |
| 1 | A.P | Andhra Pradesh | From X | | NA | Yes | Form X | Tin no of consignee is must on invoices |
| 2 | DEI | Delhi | NA | | | | | |
| 3 | GUJ | Dadra & Nager Haveli | NA | | | | | |
| 4 | GUJ | Daman & Diu | NA | | | | | |
| 5 | GUJ | Gujarat | NA | | | | | |
| 6 | HAR | Harayana | Form 38 | Shipper | As per dates mentioned on the form | No | Form 38 | Form not required if value of the shpt is less than Rs. 25000 |
| 7 | HIM | Chandigarh | HP permit-26 | Shipper | 30 days from the date of issue | No | HP Permit-26 | TIN NO IS NESSESARY BOTH C/NOR & C/NEE |
| 8 | HIM | Himachal Pradesh | HP permit-26 | Shipper | 30 days from the date of issue | No | HP Permit-26 | TIN NO IS NESSESARY BOTH C/NOR & C/NEE |
| 9 | JOB | Bihar | VAT form D-IX | Shipper | NA | No | Vat form D-X | Form not required if value of the shpt is less than Rs. 10000 |
| 10 | JOB | Jharkhand | JVAT 504G | Shipper | As per the dates printed on the forms | | JVAT 504B | |
| 11 | JOB | Orissa | Vat form XXXII | Shipper | 31st march of every year | Yes | FORM XXXII | Form 402 a must for unregistered clients/entry tax applicable for such shipments |
| 12 | KAR | Karnataka | E-sugam Form (For Invoice value even Rs.1) | | | | Vat form 505 or (Form 515) / E-sugam form for value exceeding Rs.20,000/- | For commercial shipments invoice with c/nor ,c/nee tin number,declaration and E-sugam form as attached.For personal shipments declaration with discription of contents,value,full address of c/nor and c/nee with contact numbers. |
| 13 | KER | Kerala | Form 16 with TIN/CST no. / Online 8F if transported thru road c/ments / Online 8FA if transported thru Air / Train /Sea | | | No | Form 15/27B | 1. Four copies of invoice (1 original + 3 copies). 2. 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 |
| 14 | M.P | Chattisgarh | Form 60 | Shipper | | No | | Form 60 is must for personal shipments and for commercial 3 copies of invoice with TIN no. of Consignor and consignee is required. |
| 15 | M.P | Madhya Pradesh | Form 49/50/60 | | Yes | Yes | NA | Form 49 for Commercial through Air, Form 50 for personal shipments and form 60 With 49 for Train |
| 16 | MAH | Goa | NA | | | | | only invoice is required for goods that are meant for sale |
| 17 | MAH | Maharashtra | NA | | | | NA | original tax invoice for non dox c/ment above 5000 value & for government related c/ment octroi examination certificate along with parcel |
| 18 | MAH | Mumbai | | | | | | 1) Proper invoice with value (3copies ) 2) Sales tax registration number in the invoice copy ( N Form process ) 3) N form facility proof ( N form process ) 4) Octroi exempted certificate for the goods which comes under octroi exempted zone. 5) Address proof of the godwon for ( N form process ) |
| 19 | N.E | Arunachal Pradesh | NA | | | Yes | NA | Invoices must have Apstnos |
| 20 | N.E | Assam | Form 61 for commercial & Form 62 for non commercial | Shipper | 6 months from issuing Date | Yes | Form 63 | |
| 21 | N.E | Manipur | ST-35 for commercial & ST 37 for non commercial | Shipper | 6 months from issuing Date | | ST 36 | |
| 22 | N.E | Meghalaya | VAT form 40 | Shipper | 3 months from issuing Date | | Vat Form 37 | NA |
| 23 | N.E | Mizoram | Form 33 for commercial & Form 34 for non commercial | | 1 months from issuing Date | | | |
| 24 | N.E | Nagaland | Form XVI | Shipper | NA | | | |
| 25 | N.E | Tripura | Vat form XXVI | Shipper | NA | | Form 26 | Shipment will be delivered after endorsement done from Sales Tax Dept by Consignee |
| 26 | PUJ | Jammu & Kashmir | Vat form 65 | GOVT OF J & K TO THE IMPORTER | NA | Yes | NA | Form not required if value of the shpt is less than Rs. 5000 |
| | | | Original Invoice | From c/nor | NA | Yes | NA | Consignee Tin No. Required |
| 27 | PUJ | Punjab | Orignal VAT Invoice | From c/nor | | Yes | NA | Consignee Tin No. Required |
| 28 | RAJ | Rajasthan | Vat Form 47 | Shipper | Two years from the date of issue | Yes | Vat form 49 | |
| 29 | TN | Pondicherry | NA | | | | NA | |
| 30 | TN | Tamil Nadu | NA | | | | Form JJ | |
| 31 | UPE | Uttar Pradesh | Form 38/39 | Shipper | Series as per Notification of Sales Tax Authorities | | NA | From 38 for Commercial goods & From 39 is for personal shipments |
| 32 | UPW | Uttaranchal | Form 16/17 | Shipper | One Month from the date of issue | | U.K. VAT -M2012 | FORM-16 FOR ALL THE REGISTERED FIRM. FORM-17 FOR UNREGISTERED FIRM/PERSONAL SHIPMENT. Form-16 series no U.K.VAT-B2009 and U.K.VAT-D2009 will be valid up to 30th June 2012 midnight after that the New road permit series no U.K. VAT -M2012 will be in movement |
| 33 | WB | West Bengal | Vat form 50 (Part 1 & Part 2) | Shipper | One year from the date of issue | | Vat Form 51 | need form 50 (PART 1 & PART 2) for WEST BENGAL along with invoice. |
| 34 | WB | Sikkim | Vat form 25 with c/nor's seal & signature duly mentioned otherwise it will be invalid | Shipper | 6 months from the date of issue | No | NA | Transit Declaration(will be issued from kolkata to Siliguri, but need to mentioned on the bag that T.D is required for Sikkim ) |
| 35 | | Andaman Nicobar | NA | | | No | NA | |
| 36 | | Lakshdweep | NA | | | | NA | |