REFERENCE GUIDE FOR SALES TAX & OTHER LEVIES
| updated as on 01/08/2011 | |||||||
| SL# | STATE | INBOUND VAT FORMS | VALIDITY OF FORM | ENTRY TAX | OCTROI | OUTBOUND VAT FORMS | REMARKS |
| 1. | ANDHRA PRADESH | INVOICE | NA | NO | NO | VAT FORM 10 OR 600 | TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE |
| 2. | ANDAMAN & NICOBAR | INVOICE | NA | NO | NO | NA | TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE |
| 3. | ARUNACHAL PRADESH | FORM FF07& INVOICE | NA | YES | NO | NA | TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE |
| 4. | ASSAM | FORM NO.62(PERSONAL USE & CAPITAL GOODS), FORM 61(FOR SALE), DELIVERY NOTE | FORM 61 - 180 DAYS; FORM 62 - 6 MONTHS FROM DATE OF ISSUE) | YES | NO | VAT FORM 63 FOR PERSONAL USE & CAPITAL GOODS; VAT FORM 25 FOR SALES | |
| 5. | BIHAR | SUBIDHA FORM D-9 & INVOICE | SUBIDHA FORM D-9, 6MONTHS | NO | NO | SUBIDHA FORM -D-10 | FORM NOT REQUIRED IF VALUE OF SHPT IS LESS THAN RS. 10,000 |
| 6. | CHANDIGARH | INVOICE | #YES( 4% ) | NO | TIN NUMBER OF CONSIGNEE IS MUST ON INVOICE | ||
| 7. | CHATTISGARH | FORM-59(A) & INVOICE | NO | NO | |||
| 8. | DADRA & NAGAR HAVELI | INVOICE | NO | NO | |||
| 9. | DAMAN & DIU | INVOICE | NO | NO | |||
| 10. | DELHI | INVOICE | NO | NO | |||
| 11. | GOA | INVOICE | NO | NO | |||
| 12. | GUJARAT | FORM 403 & INVOICE | NO | NO | FORM-402 | ||
| 13. | HARYANA | FORM - 38 (FOR VALUE MORE THAN RS.24,500/-) & INVOICE | AS PER DATES MENTIONED ON THE FORM | NO | NO | FORM F-38 (FOR VALUE MORE THAN RS.24,500/-) | |
| 14. | HIMACHAL PRADESH | INVOICE WITH ENTRY FORM WHICH IS FILLED AT BARRIER (HP PERMIT - 26) | 30 DAYS FROM THE DATE OF ISSUE | NO | NO | HP PERMIT - 26 | |
| 15. | JAMMU & KASHMIR | VAT FORM 65 FOR VALUE RS. 5000 AND ABOVE | YES | NO | VAT FORM 65 | ||
| 16. | JHARKHAND | FORM JVAT 504G | AS PER DATES MENTIONED ON THE FORM | NO | NO | FORM JVAT 504B | |
| 17. | KARNATAKA | ORIGINAL TAXABLE INVOICE, STOCK TRANSFER FORM OR INVOICE | NO | NO | INVOICE & E-SUGAM FORM FOR NOTIFIED GOODS | ||
| 18. | KERALA | IN CASE OF REGISTERED FIRM: ONLINE FORM 8 FA ALONG WITH INVOICE; IN CASE OF INDIVIDUAL: FORM 16 & INVOICE; INCASE OF STOCK TRANSFER: FORM 15 &INVOICE. |
NO | NO | FORM-27B AND TIN NO SHOULD BE MENTIONED IN INVOICE. DECLARATION IS MUST FOR ALL THE PARCEL SHIPMENTS |
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| 19. | LAKSHDWEEP | INVOICE | NO | NO | |||
| 20. | MADHYA PRADESH | FORM- 49A FOR AIR AND FORM 60 FOR TRAIN LOADS | NO | NO | FORM 50 FOR PERSONAL USE | ||
| 21. | MAHARASHTRA | INVOICE | NO | YES | |||
| 22. | MANIPUR | ST-35(3 COPIES) | VALID FOR 120 DAYS FROM THE DATE OF ISSUE | NO | NO | ST-36 | FORM 37 IS FOR PERSONAL SHIPMENTS |
| 23. | MEGHALAYA | VAT FORM - 40 & INVOICE | VALID FOR 90 DAYS FROM DATE OF ISSUE | NO | NO | VAT FORM 37 | |
| 24. | MIZORAM (AIZAWL) | VAT FORM-33 & INVOICE | VALID FOR 30 DAYS FROM THE DATE OF ISSUE | NO | NO | ||
| 25. | NAGALAND | FORM-16 & INVOICE | NO | NO | |||
| 26. | ORISSA | VAT FORM 32 FOR REGISTERED FIRMS AND FORM 402 FOR UNREGISTERED FIRMS | 31ST MARCH OF EVERY YEAR | YES | NO | VAT FORM 402 | FORM 402 A MUST FOR UNREGISTERED FIRMS / ENTRY TAX APPLICABLE FOR SUCH SHIPMENTS |
| 27. | PONDICHERRY | INVOICE WITH TIN NUMBER | NO | NO | |||
| 28. | PUNJAB | INVOICE WITH ENTRY FORM WHICH IS FILLED AT BARRIER | # YES(4%) | NO | |||
| 29. | RAJASTHAN | VAT FORM: 47 & INVOICE, TIN NO FOR COMMERCIAL SENDER & RECEIVER | THREE YEARS FROM THE DATE OF ISSUE | YES | NO | VAT FORM: 49 | |
| 30. | SIKKIM | VAT FORM - 25 & INVOICE | SIX MONTHS FROM THE DATE OF ISSUE | NO | NO | ||
| 31. | TAMIL NADU | INVOICE WITH TIN NUMBER | NO | NO | JJ FORM | ||
| 32. | TRIPURA | VAT FORM-24 & INVOICE | NO | NO | FORM 26 | ||
| 33. | UTTAR PRADESH | FORM 38 FOR REGISTERED FIRM; VAT FORM 39 FOR INDIVIDUALS AND INVOICE | SERIES AS PER NOTIFICATION OF SALES TAX AUTHORITIES | NO | NO | FOR ANY TRANSCATIONS WITH IN UP STATE, ONLY OC STAMP IS REQUIRED. FOR IMPORT INTO UP FROM OTHER STATE BOTH FORM AND OC STAMP IS REQUIRED |
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| 34. | UTTARANCHAL | FORM 16 FOR COMMERCIAL GOODS (ROAD PERMIT) & FORM 17 FOR INDIVIDUAL; INVOICE | ONE YEAR FROM THE DATE OF ISSUE | NO | NO | ||
| 35. | WEST BENGAL | VAT FORM-50 A ALONG WITH PART 2 OF FORM & INVOICE | THREE MONTHS FROM THE DATE OF ISSUE | # YES (1%) | NO | VAT FORM-51 | |
