Following are the guidelines for completing regulatory formalities for moving the shipments (inbound & outbound) within India.
Sl. No. | State | Invoice Copies | LST/CST & Tin Req. | TIN NO. Series | Permit / Waybill Type | Entry Tax Applicable | Octroi Applicable | Transit Pass Required | Sales Tax website | Other Info | ||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
IN | VALIDITY | OUT | VALIDITY | NUMBER | VALIDITY | |||||||||
1 | Andaman & Nicobar Islands | 2 | YES | N/A | NO | NO | NO | |||||||
2 | Andhra Pradesh | 2 | YES | 37 | 650 | 651 | NO | NO | YES | 3 Days | https://www.apct.gov.in/apportal/ | Way Bill and Transit Pass Online | ||
3 | Arunachal Pradesh | 2 | Only LST and CST | N/A | DG-1 and RU01 | YES | NO | YES | http://arun-taxexcise.nic.in/ | Registration number is must. On invoice value 14.5% Entry Tax is applicable. TAX amount should be paid by DD only at the check post itself. | ||||
4 | Assam | 2 | YES | 18 | 62 | 180 Days | 61 | 90 Days | NO | NO | YES | 27 Days | http://www.tax.assam.gov.in/AssamTimsInfo/index.html | TP Genrated at the Check Post |
5 | Bihar | 2 | YES | 10 | D-IX | Distance Based | D-X | 6 Days | NO | NO | D-VII | 72 Days | https://www.biharcommercialtax.gov.in | Way Bill and Transit Pass Online |
6 | Chandigarh | 2 | YES | 4 | NO | NO | NO | http://www.chandigarh.gov.in/ | Transit pass required incase lorry moved via punjab | |||||
7 | Chhattisgarh | 2 | YES | 22 | NO | NO | NO | http://www.comtax.cg.nic.in/# | ||||||
8 | Dadra and Nagar Haveli | http://www.dnhctd.gov.in/ | ||||||||||||
9 | Daman and Diu | http://daman.nic.in/ | ||||||||||||
10 | Delhi | 2 | YES | 7 | DS 2 | NO | NO | NO | http://dvat.gov.in/website/home.html | |||||
11 | Goa | 2 Invoice & 3 D C | YES | 30 | NO | NO | NO | http://goacomtax.gov.in/ | ||||||
12 | Gujarat | 2 | YES | 24 | 403 | 1 Month | 402 | 3 Days | NO | NO | 405 | 8 Days | https://commercialtax.gujarat.gov.in/vatwebsite/home/home.jsp | 1. Way Bill & Transit Pass (Online). 2. Must to use ID No. TS000014939 & mention in Bilty. |
13 | Haryana | 2 | YES | 6 | NO | NO | NO | https://haryanatax.gov.in | PERMIT NOT REQUIRED W.E.F 1.1.2014 | |||||
14 | Himachal Pradesh | 2 | YES | N/A | 26 | YES | YES | NO | https://hptax.gov.in | TAX APPLICABLE FOR PLASTIC & STEEL GOODS AT CHECK POST 7% Oil & Lubricants, 5% Tax on Hydero Thermal Projects, Telecommunications. 4% Tax on Iron & Steel, Tobacco products | ||||
15 | Jammu and Kashmir | 2 | YES | 11 | YES | NO | NO | https://jkcomtax.gov.in | 1. Entry Tax is applicable @ 12.5% over the total value. 2. Toll tax is applicable @ Rs. 45/- per Quintal. 3. Form 65 required in case of goods pertaining to ARMY. | |||||
16 | Jharkhand | 2 | YES | 20 | SUGAM G 504G | Distance Based | 504 B | 6 Days | NO | NO | YES | 72 Hours | http://jharkhandcomtax.gov.in/ | WAY BILL and TRANSIT PASS (ONLINE) |
17 | Karnataka | 2 | YES | 29 | E-SUGAM | Distance Based | E-SUGAM | Distance Based | NO | NO | 530 | 10 Days | http://ctax.kar.nic.in/ | WAY BILL and TRANSIT PASS (ONLINE) |
18 | Kerala | 2 | YES | 32 | 8F | NO | NO | NO | http://www.keralataxes.gov.in/ | For Parcel & Part Consignment Transaction Slip should be collected. (On Line) | ||||
19 | Lakshadweep | http://lakshadweep.nic.in/ | ||||||||||||
20 | Madhya Pradesh | 2 | YES | 23 | 49-IN | 15 Days | 49-OUT | 15 Days | NO | NO | 59 | Direct 7 Days & IND TC 15 Days | https://mptax.mp.gov.in | Way Bill & Transit Pass (Online) |
21 | Maharashtra | 2 | YES | 27 | NO | YES | NO | Value of Material is Must | ||||||
22 | Manipur | 2 | YES | E WAY BILL | 60 Days | NO | NO | NO | ||||||
23 | Meghalaya | 2 | YES | 40 | 90 Days | NO | NO | NO | ||||||
24 | Mizoram | 2 | YES | 33 | 60 Days | NO | NO | NO | ||||||
25 | Nagaland | 2 | YES | 65 | 60 Days | NO | NO | NO | ||||||
26 | Odisha | 2 | YES | 21 | 402 | 45 Days | 402 | 45 Days | NO | NO | YES | 1 Day | Way Bill & Transit Pass (Online) | |
27 | Puducherry | 2 | YES | 49 | NO | YES | NO | |||||||
28 | Punjab | 2 | YES | 3 | VAT-XXXVI | NO | NO | NO | Entry Tax for Incoming Goods. 12.5% - Cement,Ceramic Tiles,D.G.Sets,Lubricants, Marble & Plywood. 8.8% - Diesel. 4% - Iron Scrap, Pig Iron,M.S.Billet,Iron Wire,M.S.Ingot, Atta,Vanaspati/Refined Oil,Transformers,D.O.C/Rice Bran & Yarn. 2% - Furnance Oil. For Punjab State the Sales Tax Forms should be attached by downloading through website www.pextax.com. THE SATE SALES TAX FORM FOR THE CONSIGNMENTS BOOKED TO PUNJAB STATE TO BE ATTACHED BY DOWNLOADING IT THROUGH WEBSITE www.pextax.com. | |||||
29 | Rajasthan | 2 | YES | 8 | 47 A (Manual) | 2 Years | 49 | NO | NO | NO | ||||
30 | Sikkim | 2 | YES | 27 | NO | NO | NO | |||||||
31 | Tamil Nadu | 2 | YES | 33 | NO | NO | YES | 48 Hours | TRANSIT PASS:- Diesel Engines, Marbles, Raw Rubber, Refrigerators, Air-Conditioners, Air-Coolers, Water Coolers, Washing Machines, Alcoholiquors of all kinds for human consumption other than toddy and arrack, Foreign liquors, Kerosene & All types of plastic grannules and plastic raw material. | |||||
32 | Telangana | 2 | YES | 36 | FORM X 500 | FORM X 500 | YES | NO | e-Trasit Pass | 3 Days | Way Bill & Transit Pass (Online) | |||
33 | Tripura | 2 | YES | 16 | 26 | 90 Days | 27 | 90 Days | NO | NO | NO | |||
34 | Uttar Pradesh | 2 | YES | 9 | 38 e-sancharan Manual Way Bill Serial No. CCDDEE | As per the distance | NO | NO | TDF-1 | As per Route and Distance | 1. Way Bill & Transit Pass (Online) 2. Consignee party TIN number & TOKEN number is must at that time of Booking. | |||
35 | Uttarakhand | 2 | YES | 5 | form 16-Vat | NO | NO | YES | WAY BILL (ON LINE) | |||||
36 | West Bengal | 2 | YES | 19 | form 50A Online Generated | 1 Month | YES | NO | YES | 7 Days | TRANSIT PASS REQUIRED FOR OTHER STATES. TAX INVOICE COPY IS MUST FOR INCOMING MATERIAL. THERE IS A PROVISION OF WAY BILL DOWNLOADED FROM INTERNET FOR THE CONSIGNMENTS PERTAINING TO WEST BENGAL |