Safexbikes aims at providing seamless service to all our customers however we are limited in providing delivery to certain states without proper forms from the consignee. This applies to all shipments that goes by surface (road) transport.
This applies to all products that are big in size such as sanitary products like wash basin, EWC toilets, kitchen baskets etc or heavy products. Overall if the total weight of the shipment goes beyond 10 kilos or it consist any of these categorized products then the shipment will go by road transport.
In such cases, we would require the below mentioned forms from the customer, signed or authorized from the local sales tax office. You may also require the NOC from the sale tax office for few states.
Disclaimer:
State VAT Rules & Regulations are subject to change from time to time. Consignees are, therefore, advised to seek independent verification before tendering any order. Safexbikes.com disclaims all responsibility and accepts no liability for the consequences of any person acting or refraining from acting on the information given in this Guide.
The Consignee should furnish such information and documents to Safexbikes as may be necessary to comply with the requirements of the local laws of the States through which the consignment is likely to pass en route to destination. Safexbikes is under no obligation to enquire into the correctness or sufficiency of such information or documents.
Regulatory paperwork is based on the Rules and Regulations of the State c concerned. Practice could be different than the Rules & Regulations in some of the States.
1. ANDHRA PRADESH
Inbound Shipments
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. Invoice must have APST NOS.
Outbound Shipments
Form X/600 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 traveling without Form X/600 are liable to be impounded and penalized.
TIN No. Of the consignee is must on invoices.
The Form is a self-declaration from the 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
Form X and Form 600; both are same Sale Tax Form.
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2. ARUNACHAL PRADESH
Inbound Shipments
Though no inbound Form is required; but Entry-tax is applicable. Invoice must have APST No on
the Invoice.
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. A copy of the Commercial Invoice on which the goods have been purchased.
b. A copy of the goods receipt in respect of the goods in the vehicle and
c. Either –
i. A Declaration (Form DG -01)
ii. Challan certifying prepayment of the Entry Tax due.
iii. In absence of TIN # entry tax is applicable.
As per new directives of Sales Tax Department of Arunachal Pradesh, the DG-01 form would now be
provided with stamp to the consignee. This DG-01 form must be collected at the time of booking from
the consignor and should be attached with the waybill copy accordingly.
3. ASSAM
Sales Tax Form 61 is required for all inbound shipments
All Commercial shipments including Stock Transfers, irrespective of the value require to travel
under Form 61
All Noncommercial shipments irrespective of the value require traveling under Form 62.
Both Forms validity dates are 6 months from the date of issuance.
After procuring the form from the sales tax department the consignee sends this to consignor.
The form is to be collected from the shipper at the time of pick up.
The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax
authorities of Assam. Without the seal and signature of any one mentioned above the form is
considered to be invalid.
Exempted Shipments:
All personal shipment destined to the state of Assam is exempt from payment of Sales Tax
except –…. This is limited to Rs 10,000
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Hence the below highlighted stands invalid
>Very high value shipments
>Large quantities of a said product…for instance 10 computers consigned to an individual…
Documents required by the person or the owner in charge of the goods vehicle to be produced
at the check post.
a. 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.
b. 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.
c. 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.
d. In late movement of taxable goods, a valid tax clearance certificate in Form 63, Consignment
Note, Invoice and Manifesto of the transporter.
e. In case of dispatch of taxable goods outside the state from a place within Assam and in case
of intra-state movement of goods taxable in Assam through Assam, a transit pass in Form 64
issued by the entry check post, Consignment Note, statutory documents of the importing state
if the goods are taxable in that State, Invoice and Manifesto of the transporter.
f. 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
logbook 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.
Endorsement of permit for the shipment travelling by air has to be done by c’nee
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4. BIHAR
Out bound shipments
Form D X is required for shipments traveling out of Bihar Inbound shipments
All commercial shipments must travel under Form No. D IX; also known as Bihar road permit
whose value are over Rs.10000.
Bihar Sales Tax Department issues this form to all registered dealers. After procuring the form
from the sales tax department the consignee sends it to the consignors who will hand over the
same along with other paperwork’s to our pickup staff.
The Form needs to bear the seal and signature of the Consignee and the sales tax authorities of
Bihar. With out the seal and signature of any one mentioned above the form is deemed invalid.
Required affidavit copy for shipments consigned to unregistered dealer.
Shipments below Rs.10000 do not require Form but Entry Tax will be applicable on them.
Both Incoming & outgoing Forms have validity period of 1 year from the date of issue.
5. CHANDIGARH
Inbound Shipments:
No specific requirement for shipments traveling to Chandigarh.
BLUE DART EXPRESS LIMITED CAR office delivers shipments at Mohali, which falls under Punjab.
BLUE DART EXPRESS LIMITED CAR office delivers shipments at Panchkula, which falls under
Haryana. Hence paperwork requirement is same as for Haryana, which will be dealt separately.
TIN No of consignee is must on all Commercial invoices and shipments send to Chandigarh.
In case of Individual shipments declaration is mandatory.
6. CHATTISGARH
TIN No of Shipper & consignee is must on all Commercial invoices and shipments.
In case of Individual shipments declaration is mandatory.
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7. DELHI.
FORM T2 is applicable in Delhi w.e.f. 31st
March 2014.
New notification issued supersedes all old notification or FAQ circulated by Delhi VAT department.
Currently T-2 applies on:
All registered dealers under VAT, who are importing goods in Delhi,•
Having GTO• >_ Rs 1 Cr in Year 2012-13 or any date (current financial year)
Transporter is required to carry a copy of the receipt generated on furnishing of T-2 details
online OR carry with him a unique ID generated and receive through SMS on submitting the
details via the mobile number. (NCR / Punjab/ UP /UT and All India locations to note this
carefully while picking shipments for DELHI).
Vehicle number on T-2 is a must if shipment is coming by road.
GR / RR/AWB number is a must on T-2 if shipment is entering in Delhi by Air / Train.
Carrier has to retain a hardcopy copy of form T-2 in file.
If shipment is entering Delhi without vehicle number on T-2….then consignee has to fill in the
details of vehicles within 24 hours.
In case of point 6 carriers has to obtain completed form T-2 form consignee and retain hard
copy.
Form T-2 filling process:
∙ Registered dealer in Delhi will register himself with Delhi Vat department and create log in ID.
∙ Registered dealer in Delhi can create sub ID and share with their supplier who will upload the details in
T -2 , on behalf of the buyer. ( In other words – Shipper at Origin has to fill in all details on-line , on behalf
of Delhi consignee.)
∙ Once required details are filled on line, bar-coded submission ID on Form T-2 will be auto generated. (
Sample pasted below)
∙ IMPORTANT:
Shipper at Origin has to fill BDE AWB number on-line. Hence it is IMPORTANT that AWB
numbers is available with shipper before final pick up is executed.
∙ After filling & submission of details on-line, Shipper will take a print of Form T -2 and attached
to all other paper work while handing over shipment & paper work to us. (Dump screen for
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filling form T -2, as seen on Site, is pasted below)
∙ Shipper has an option to select mode of transport as : By Road/ Through Courier/ By Train /
Through Pipe line / By Air / By Download :
– If option of “By Road” is selected than entry of Vehicle registration number at Origin is
mandatory to generate Form T-2.
– If any other option of transportation is selected than requirement of Vehicle number is not
mandatory.
– However AWB number/RR Number/ GR number will be mandatory to be filled in all cases.
Explanatory Notes:
∙ Carrier has to carry hard copy of T2 while entering into the jurisdiction of DELHI.
∙ Carrier has to keep record of T2
∙ Vehicle number while filling T2 is not mandatory in all mode of transport.
Vehicle number would be required only in cases of road transport. GR/ RR/ Airway Bill/Courier
Receipt would be mandatory for transport by Road/Railways/Air/ Courier
Onus is on DELHI consignee to update vehicle number to VAT office within 24 hours of receipt of
goods if not mentioned on T2.
∙ Requirement of SMS is also removed from the FAQ
∙ B2C continue to be out of the scope of T2 as requirement is for registered dealers in Delhi
∙ Form T 2 should be filed without Vehicle Number however same should be updated within 24
hours of receipt of the goods by the Delhi dealer. (Applicable to P2P)
∙ No permission is required by the Transporters to enter Delhi. The Transporter is required to
obtain a hard copy of Form T-2 with or without the Vehicle Number and carry it with the goods.
If vehicle is intercepted then the transporter is required to furnish a copy of the T-2 to the
intercepting team of the Trade & Taxes Department.
∙ The consequences for not filing Form T-2 would need to be borne by dealer on whose behalf
goods are brought into Delhi.
∙ Multiple T-2 Forms can be submitted in cases where the goods covered by same invoice enter
Delhi in various vehicles and vice-versa. If multiple consignments of different dealers through
different invoices enter Delhi, one T-2 Form for each invoice is required to be uploaded. Thus,
there will be one T-2 Form per GR per vehicle per invoice.
∙ For the time being, the department will not insist for T-2 for the exempted goods i.e. those
listed in the First Schedule of the DVAT Act. (Need to check what is this Dealers will be aware)
∙ RR number would suffice in case shipment is arriving into Delhi by RAIL.
∙ There is no requirement of any information being uploaded for the movement of goods within
Delhi.
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FORM T-2
Invoice Details:
Invoice No: : Date Total Invoice
Amount
(including CST &
freight)
Purchase Type:
Identity of Supplier:-
TIN :
Name :
Address :
State:
City :
Commodity Details :-
Total of Commodity wise details should be equal to the amount of purchase to be recorded in DVAT-30
Name of
Commodity
Quantity Unit Rate per unit Value
Total Amount
(excluding CST &
freight)
Mode of Transport: Goods coming from
NCR By Road
Goods coming from outside NCR by Road
Through Courier By Train Through Pipeline
By Air Through Internet Self-driven Automobile
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Dispatch Details :-
Place of Dispatch of Goods
Place of Delivery of Goods :
Identity of Transporter:-
Name of carrier :
Address :
State: .
City .
Vehicle No : (series) (4 digit number)
Engine No. Chassis No.
GR/Airway/RR /Courier receipt
(DVAT 32 No. in case the Place of dispatch of goods is NCR Region by road and GR No. is not available)
Date:
Declaration:
I ……………………… consignor/ consignee/ representative of consignor/ consignee hereby declare that the
information furnished above are correct and complete.
Signature & Name
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8. GUJARAT
Inbound shipments
Form 403 is required for shipments traveling to Gujarat. Octroi is not applicable in Gujarat.
Out bound shipments
Form 402 must accompany a shipment traveling out of Gujarat.
The Form is a self-declaration from the shipper giving details of the shipment with description
and Value of the goods. A copy of the form is to be submitted at the check post while the
Shipment is being taken out of the state.
If the shipments are found to be traveling without Form 402 the same are liable to be seized
and penalty levied.
9. HARYANA
Vat Form38 (Inward & outward) is abolished from 01/01/2014.
At the time of dispatch of the goods the shipper has to provide correct Invoice with seal and
signature.
TIN No of Shipper & consignee is must on all Commercial invoices and shipments.
In case of Individual shipments declaration is mandatory.
10. Himachal Pradesh
For Himachal Pradesh we need consignee CST which is always a 4 digit Number. For non-registered
Customers we need the purchase order copy for clearance. Form 26 is obtained en route while entering
Himachal Pradesh.
Commercial Printed Invoice with shipper and Consignee TIN number required with clearly mentioning
the commodity; Quantity; value since some of the shipments entertain Entry Tax.
Stock Transfer to accompany with the Gate Pass challan with Tin Number of shipper and consignee and
stock Transfer Letter on the Company Letter Head.
In case of non-registered Customers; Purchase Order Copy is required.
The Government of Himachal Pradesh has introduced a new Entry ttax legislation w.e.f. 7 April 2010. The
new Entry tax legislation (The Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010) seeks
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to levy Entry tax on specified goods brought into a local area for the purpose of use, consumption or sale
therein.
Key features of the new legislation are as follows:
Entry tax would be levied on entry of specified goods such as diesel, lubricants, iron• & steel,
cement, goods used in works contract at specified rates ranging between 4% to 7%.
Threshold limit of one lakh rupees (in terms of value of goods brought into the local area) has•
been prescribed, provided such goods are meant for use in manufacturing or processing
activities. In all other cases, threshold limit has been prescribed at two lakh rupees.
Liability to pay Entry tax would be on a dealer who brings or causes to bring such specified•
goods in the local area within the State of HP.
No fresh registration under the new Entry tax Act should be required for dealers who are•
already registered under the HP VAT Act. Such dealers would be deemed to be registered under
the said Entry tax Act.
Entry tax exemptions have been provided in respect of following:•
– Goods on which VAT under the HP VAT Act has already been paid or has become payable;
– Goods which are resold (in same form) outside HP/ in the course of inter-state trade or commerce/ in
the course of export outside India;
– Goods on which Entry tax has already been levied under the said Act; and
– Specified goods which primarily include goods exempt from VAT under the HP VAT Act.
Special provisions have been introduced with regard to levy of Entry tax on motor vehicles in the•
State.
Provisions pertaining to payment of taxes, interest, tax authorities, assessment etc under the HP VAT
Act have been made applicable to the new Entry tax Act also.
11. JAMMU & KASHMIR
Inbound Shipments:
VAT Form 65 duly signed by the consignor is a must for all inbound commercial shipments
valued over Rs 4999 /-
The Carrier needs to ensure the Sales tax numbers correctly and clearly mentioned while filling
the VAT65.
In case a customer is not registered with sales tax he will have to pay the required entry tax at
check post.
Even Govt. organization is not exempted from the payment of Entry tax.
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At the time of delivery one copy of the form is to be endorsed by the consignee and handed
over to the carrier who has to submit the same back at the point of issuance of the form.
12. JHARKHAND
Inbound shipments
FORM JVAT 504G is a must for all Commercial shipments consigned to Jharkhand.
The FORM JVAT 504G is issued by the sales tax department to all registered dealers.
The FORM JVAT 504G is to be collected by the consignor and sent to the consignee, who wills
handover the same to Blue Dart Express Limited pickup staff along with the Invoice
The form JVAT 504 G should bear the seal and signature of the Consignee and the sales tax
authorities.
Any FORM found with out the seal and signature of any one mentioned above could result in
the Permit being considered as invalid.
TIN no and PAN is a must on the FORM JVAT 504G
Affidavit copy is required for the Shipment to the individual.
For within the State Transportation; JVAT 503 is required.
JVAT 502 is for individual inbound shipments. It is the application for transporting of certain
Goods & for obtaining Permit thereof.
JVAT 504P is for registered dealers within state. It is applicable for value more than Rs.50000.
Out bound shipments
Commercial shipments with a value of over Rs.50000 picked up for delivery within the state
must travel only under a Jharkhand JVAT FORM 504B, which is issued by the Jharkhand
Commercial Taxes Department.
However, all commercial shipments irrespective of the value picked up for delivery outside the
state must travel under a Jharkhand FORM JVAT 504B.
Jharkhand bound apex shipments routing via KSW & BHE, for both routings check post name are
different, and it is compulsory to mention the correct check post details. (Check post officials are raising
objection if mentioned check post name if different)
Ensure to mention below check post name as per routing.
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Location Name Current network Routing Name of the check post
DHD,BOK CCB-KSW-DHD Via KSW Chirkunda
Rest of the Jharkhand CCB-BHE-RAW Via BHE Bhilai Pahari
13. KARNATAKA
Inbound shipments
Authorities that Unique Number or Form e-Sugam is MUST from 1st March 2011 have clarified it. As per
information any shipment traveling into Karnataka must fulfill above requirements, which will help in
clearance.
The process is as detailed below which has to be followed by Shipper/Consignee
1) Registered Dealer in Karnataka who brings shipments into Karnataka can enter the details of
shipments been purchased in system by using the password, after which system will generate Unique
No, After getting the Number he can print the Form with details. He has to then forward the Form to
Shipper who can handover to Blue Dart for carrying shipments into Karnataka.
2) Consignee also can note down the UNIQUE NO, which will be 10 digits and pass it to Shipper who in
turn can write on invoice and handover the shipments to BD.
AS PER ABOVE INFORMATION SHIPMENTS CAN TRAVEL WITHOUT FORM e- SUGAM (WITHOUT HARD
COPY), BUT UNIQUE NO IS MUST & MANDATORY ON INVOICE TO AVOID DELAY IN CLEARANCE &
PENALTIES
UNIQUE NO has to be correct and person writing the no has to write and verify the no before handing
over the shipments. Pickup Staff has also to ensure that 10 digit no is provided and check if Contact no
of Consignee has been written on Invoice for further clarifications if any.
3) Once the Unique No./Form is handed over to Authorities by Transporter/Carrier they will get the
same checked and registered in system by mentioning the date of checking & clearance with Name and
Designation.
IMPORTANT NOTES
NOTE 1: PERSONAL SHIPMENTS FOR PERSONAL USE ONLY CAN TRAVEL ON PRINTED DECLARATION
WITH CONSIGNEE/SHIPPERS COMPLETE ADDRESS ALONG WITH CONTACT NO OF
CONSIGNEE, IDENTIFICATION PROOF WILL GIVE MORE GENUINESS OF SHIPMENT AND WILL HELP
IN FASTER CLEARANCE.
NOTE 2: SHIPMENTS OF BANKS /FINANCIAL/EDUCATIONAL INSTITUTIONS CAN TRAVEL IF
VALUE UPTO 50K.WITH A DECLARATION ON LETTER HEAD FROM RESEPCTIVE BANKS/FINANCIAL
INSTITUTION THAT SAME IS FOR PERSONAL USE ONLY AND NOT FOR ANY COMMERCIAL
TRANSACTIONS.TELEPHONE/CONTACT NOS ARE MUST IN SUCH CASES
IF VALUE IS HIGH ABOVE 50K THEN THEY HAVE TO APPROACH COMMERCIAL TAX DEPT AND GET
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EXEMPTION. (ANY BANKS/INSTITUTION BRINGING BULK SHIPMENTS FOR OWN USE).
IF THE ABOVE INSTITUTIONS ARE REGISTERED WITH COMMERCIAL TAX DEPT THEN, E-SUGAM FORM
IS MUST.
NOTE 3: FORM E-SUGAM IS MUST FOR ALL STOCK TANSFERS DONE BY COMMERCIAL
ORGANISTAION/REGISTRED DEALERS.
NOTE 4: FOR BRINGING DEMO SHIPMENTS INTO KARNATAKA THE RESPECTIVE PERSON/ORGNISATION
HAS TO APPLY IN WRITING TO COMMERCIAL TAX DEPT AND GET EXEMPTION WHICH HAS TO BE
HANDED OVER TO BLUE DART ALONG WITH SHIPMENTS.
NOTE 5: E SUGAM is valid for Maximum 7 Days from the date of Uploading Form in System.
For all others moving outside not as a sale – like a stock transfer or being sent for repairs also Form E
Sugam is to be used.
Every Registered Dealer will be provided with a Password & a unique Number while entering
information into system. This number is to be provided at the Check post by the Transporter/Driver
Where vehicle will be interrupted within the State.
As per latest notification regarding E-Sugam Form; it is clarified by the Authority that putting Vehicle
Number and LR/Air waybill Number for traveling shipments through Surface is not must.
Entry tax is applicable for selected items in Karnataka. The Items are Machinery, Lubricant Oil, Diesel,
Sugar, Gutka, and all Tobacco products.
14. KERALA
Outbound Shipments
Four copies of commercial invoice with the TIN & CST nos. of the shipper is Required.
In the absence of invoice, i.e., if the shpt travels out only with a delivery challan (or) stock transfer
memo, Form 15/27B
Form 15/27B is in triplicate; serially machine numbered and marked original, duplicate & triplicate. The
consignor obtains the form from Kerala sales Tax authority with their seal. Original is submitted to
assessing authority, by the shipper, duplicate submitted to Blue Dart Express Limited/carrier
accompanies the shipment along with other paperwork and handed over to consignee at destination
and triplicate retained by the consignor. These forms have no specific Validity Period.
Form 27-b is a mandatory requirement for all the goods comes out of the State.
Inbound Shipments
Inbound Shipments
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1. A. For Sales: Original invoice with Tin no. of the consignee which is must. (The consignee should be
a dealer of the goods imported). If the consignee is not registered under Kerala Sales Tax (or) if the
consignee is an individual, the consignee should submit Certificate of Ownership in Form 16.If the
consignee is a co., the form 16 should have the co-stamp. If the consignee is an individual, a copy of
Photo id should be attached. Form 16 should be submitted in original. No scan/Xerox copy is
accepted. If the consignee is a state/central govt. body, a copy of purchase order should be attached.
B. For Stock Transfer: Original with 2 copies of Stock Transfer Invoice with the TIN No. of the
consignee should be there. The delivery Note in the prescribed format of the respective State Sales Tax
Dept. to be attached.
C. For Imported Goods: Copy of Bill of Entry, Goods Forwarding Note/Delivery challan from the
clearing and forwarding agent which should reflect the commodity and value of the Goods along with
Invoice should travel.
D. For Demo: A Proforma invoice from the shipper with the TIN No. of the consignee along with the
supporting related to the DEMO, ie., date, venue should be attached. The consignee should submit a
Form 16 mentioning the reason as DEMO purpose along with a declaration stating the date, time, venue
and tentative date of returning the goods to the origin should be submitted. Also, the said declaration
should reveal that the goods will be returned back thru the entry check post only and not through any
other exit check posts. A copy of Permission letter from the concerned sales tax authorities in Form 4C
to be attached in case of Demo.
E. For Exhibition cum sales: A copy of Casual Traders Registration Certificate in Form 4B obtained
from the Kerala Sales Tax should be attached along with the Proforma Invoice in original.
F. If the goods are being transhipped on a lease/rental basis, a copy of lease/rental agreement is to
accompany with the lease/rental invoice. In case, if the consignee is unregistered Form 16 should be
provided by the shipper himself with due seal/sign….
15. MADHYA PRADESH
Inbound Shipments
Form 49 is mandatory and applicable only for inbound shipments coming through Surface/Air mode.
This Form is valid for 3 months.
Shipments which are coming through Railways require Form 60.Shipments coming through surface
cannot be accompanied with Form 60.
Form 50 is mandatory for personal/ non-commercial shipments traveling to Madhya Pradesh.
Entry tax is applicable for Madhya Pradesh.
Note: As per Madhya Pradesh Commercial tax department manually updated FORMs are not valid.
Outbound Shipments:
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From 11th November 2013, Madhya Pradesh Government implemented FORM 49 (OUT) on outgoing
goods from MP to other states. Customers downloading Form 49 from Commercial Tax Department site
of MADHYA PRADESH has to take print out. Each customer registered under MADHYA PRADESH SALES
DEPARTMENT is given an ID and PASSWORD through which they can generate Form 49.
List of Outgoing commodities can be checked on website for which form 49 is mandatory.
16. MAHARASHTRA:
In the absence of CST/TIN number of consignee invoice carrying Central Sales Tax of 10% is applicable.
– Octroi is applicable in Maharashtra
– Maharashtra is one of the states in the country, which still has octroiable zones.
The below listed Blue Dart Express Limited locations are octroi able zones
Area Code Area Code Area Code Area Code
Mumbai BOM Bhiwandi Nizampur
What is Octroi?
The word Octroi has its roots in the French word ‘Octroyer’ which is derived from a Latin word
auctorizare, the literal meaning being to authorize or to grant. It used to denote a tax levied on goods
brought into town, and was collected at the city gates. Since this levy was imposed under Octroyer, that
is, a royal grant, it was known as octrois, which later became Octroi.
In modern usage Octroi is a local tax collected on articles brought into a town for local use by various
local bodies like corporations, municipalities, zilla parishads, village panchayats etc.
Levy of Octroi is based on the value, weight, length and number of articles. Basis of levy may vary from
State to State or even between different local bodies within a State.
OCTROI IN MUMBAI
Municipal Corporation of Mumbai is known as Bruhanmumbai Municipal Corporation (BMC)
The BMC used to levy a tax called ‘Town Duty’ since 1912 for all articles imported into the town limits
irrespective of whether the articles brought in were to be consumed, used or sold within its limit or not.
In 1965, Octroi a tax to be levied on specified articles at their time of entry into the limits of the Greater
Bombay for consumption, use or sale was introduced. The Municipal Commissioner is empowered to
frame rules, governing the procedures of levy, Assessment and collection of Octroi, refund and
exemption.
Places of import were identified for purpose of levy
1. Import by Sea: Docks Wharfs
2. Import by Rail: Railway stations, Depots, Sidings
3. Import by Air: Airport terminals
4. Import by Road: Municipal Octroi posts at roads across Greater Bombay limits
For shipments received by air BLUE DART EXPRESS LIMITED clears through the dedicated octroi terminal
available at BDA for apex shipments.
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 Highway naka
BLUE DART EXPRESS LIMITED clears through Octroi all surface shipments only through EEH/MPH naka
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
VARIOUS OCTROI FORMS USED
A-B /FORM’S
Octroi in Mumbai is paid through forms, which gives complete details of the shipments. The form is
filled in duplicate. Form `A’ is the original form and form `B’ is duplicate copy. While calculating octroi
the freight is included to the invoice value.
The check post authorities retain form `A’ along with the photocopy of the Invoice. Form `B’ along with
the original document is handed over to the customer in our case its through BLUE DART EXPRESS
LIMITEDL to the consignee.
C & CC FORM
In the event of wrong payment of Octroi or rejection of a material by the consignee in BOM due to a
valid reason, Octroi refund can be claimed from the Municipal Corporation.
The goods for which Octroi refund is to be claimed has to be exported out of Mumbai under Form-C in
case the export is by sea or air or under Form-CC in case the export is by road.
After the Form-C or Form-CC is stamped at the check post the customer in Mumbai has to apply for
refund with the BMC authorities.
The amount paid as Octroi is refunded after deducting 6.25% as service charges by MMC.
N – FORM
Is an application for exemption in respect of articles imported for immediate export? Goods cleared
under N-form should be exported within 7 days (168 hrs)
N-form is required for exemption from Octroi for shipments imported into Mumbai for immediate
exports i.e. for shipments transiting through Mumbai
17. MANIPUR
Inbound Shipments
All commercial shipments for Manipur must have Form 27. Sales tax department issues this form to the
registered dealers in Manipur.
All Non-commercial shipments for Manipur must have special Permit from sales tax department. Sales
tax department issues this form to the applicant in Manipur.
After procuring the Form from the sales tax department, the consignee sends this to consignor. The
form is to be collected from the shipper at the time of pick up.
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.
Outbound Shipments
All Outbound shipments must travel along with FORM 28 from Manipur
18. MEGHALAYA
Inbound Shipments
All commercial shipments for Meghalaya must have Form 40. Sales tax department issues this form to
the registered dealers in Meghalaya.
After procuring the form from the sales tax department the consignee sends this to consignor. The form
is to be collected from the shipper at the time of pick up.
The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of
Meghalaya. 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.
Purchase order copy along with the invoice is a must for shipments consigned to any Govt Organization.
Form 40 has a validity period of 90 Days.
Outbound Shipments
All commercial shipments traveling out of Meghalaya must have form 37, which needs to be endorsed at
the border check post of Meghalaya.
19. MIZORAM
Inbound Shipments
All commercial shipments for Mizoram must have Form 33. Sales tax department issues this form to the
registered dealers in Mizoram.
After procuring the form from the sales tax department the consignee sends this to consignor. The form
is to be collected from the shipper at the time of pick up.
The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of
Mizoram. 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
For Personal Shipment Form 34 is required.
20. NAGALAND
Inbound Shipments
22
As per latest notification by the Government of Nagaland, Vat Form-23 is now compulsory to be
generated “Online” and manual permit will now not be accepted for movement of consignment to the
State of Nagaland.
After procuring the form from the sales tax department the consignee sends this to consignor. The form
is to be collected from the shipper at the time of pick up.
The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of
Nagaland. 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.
21. ORISSA
1) If the consignee is a Registered Dealer – Form 402 along with an invoice with TIN/CST nos. mentioned
on it is mandatory. It is within the rights of the Sales Tax Officer examining the paperwork to disallow or
impound such shipments, which are found traveling with hand written invoices.
2) If the Consignee is an unregistered dealer – Entry tax will be applicable at state check post. In addition,
Form 402A and invoice is mandatory. The Consignee has to obtain the Form 402A from Odisha sales tax
Web Site for the consignment proposed to be imported.
URL https://odishatax.gov.in/Portal/Shared/VAT402Form.aspx
3) If the consignee is an Individual – If the shipment is addressed to his/her residential address Form
402A is Mandatory with Entry Tax.
4) If the Consignee is a Govt/Embassy/Defense/Institution – Entry Tax will be applicable. In addition,
Invoice is mandatory. However, the Orissa Sales Tax Commissioner is empowered to issue a Tax
Exemption Certificate to such consignee/ Orissa state finance gazatte notification for exemption tax is
also valid.
In absence of FORM 402A, Entry tax with penalty (2 times of ET) of Invoice value is applicable. It is purely
decision concern CTO .
In absence of for Form 402 vat + 5 times penalty will be charged….
As per the latest notification circulated by Orissa Commercial Tax Authority, 4% VAT will be applicable
for Sugar & Textile items effective from 8.4.2011.
If it is a handloom Saree, declaration has to be taken from authenticated authority on the item, only
then it will work as an exempted item.
22. PUNJAB
The invoice should bear the TIN no. of consignee
In case the consignee has applied for CST/LST nos then A/F certificate from consignee is required for
clearance. The consignee’s CST number for Punjab should always be given with the registration date.
e.g. CST no. ‘24182451 dated 08-05-92’
Shipments for Mohali are covered by Punjab sales tax rules, though the routing is via. Chandigarh.
Shipment transiting through the state of Punjab:
Shipments that need to transit through the state of Punjab are to be cleared under Form 25.
This is a transit form, which needs to be filled by the carrier. The onus of getting the form cleared while
the shipment leaves the boundaries of the state of Punjab lies with the carrier. The carrier is liable for
payment of penalty in case the Form 25 is not closed. Form 25 is a transit pass, which needs to be
opened and closed by the transported/carrier at the entry and exit check-post without fail.
Stock Transfer to accompany with the Gate Pass challan with Tin Number of shipper and consignee and
stock Transfer letter on the Company Letter Head.
In case of non-registered consignees; purchase Order Copy Required. Shipments going through Sales tax
clearance at Shambhu Border; need Affidavit from Consignee factualising the Statement that it is not his
personal usage and not for further Sales?
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
Center; –
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 VAT–36, 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 person in-
charge of vehicle shall submit at the exit information collection center 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 Mohali are covered by Punjab sales tax rules, though the routing is via. Chandigarh.
23. RAJASTHAN
The Sales Tax form of Rajasthan is known as Form 47. Rajasthan Sales Tax Authority issues this form to the consignee. It is to be collected along with other paper works at pickup.
In case of Stock transfer of goods to a registered dealer in Rajasthan. The Shipment should accompany
with a duly filled form 47. In the absence of the said form Penalty equivalent to 30% of the invoice value
will be charged to the consignee.
Exempted Shipments:
If the items (listed as applicable for VAT-47) are not coming for resale but own consumption by the
consignee who is an individual or non commercial organization, which is not registered with the sales tax
department (i.e. has no CST or LST no) then a signed declaration from the consignee that the items are
for own use and not for resale should accompany the shipments. If the declaration does not accompany
the shipment then obtain declaration from the consignee with out which a penalty of 30% of invoice
value will be levied on the consignee. In this case commercial invoice will not show the CST/LST number
of consignee. Shipments other than the ones listed above are exempted from sales tax.
STOCK TRANSFER
A. If the consignee is not a registered dealer with sales tax department for e.g. Individuals, Banks, Govt.
Officers, Insurance company, Charitable trust, Financial Institutions and any other organizations which
are not involved in selling activities and the stock transferred is not for resale but for own consumption
then the shipment must be accompanied by a declaration from consignee that the items are for own
consumption and not for resale.
B. If the declaration does not accompany the shipment then obtain declaration from the consignee
without which a penalty of 30% of invoice value will be levied on the consignee.
Examples:
If BLUE DART EXPRESS LIMITEDL, DEL is sending medicines to TATA INFOTECH in Jaipur for resale, Form
47 must accompany the shipment.
If BLUE DART EXPRESS LIMITED DEL is sending computer to their office BLUE DART EXPRESS LIMITEDL in
Jaipur for their own use and not for sale then a declaration is a must stating that goods are for personal
use only, along with the challan and declaration the Xerox copy of original purchase invoice/bill should
be enclosed. Entry tax will be applicable @ 4 % on declared value.
Those dealers who pay quarterly Entry tax to Rajasthan govt need to provide RET no. [Rajasthan Entry
Tax no] on invoice.
List of entry Tax as below
Finance department, Tax division,
Notification Jaipur March 8 2006
S.o.424- In exercise of the powers conferred by sub-sec (1) of section 3 of the Rajasthan Tax on entry of
the goods into local Area Act 1999 Rajasthan act no 13 of 1999 and in suppression of this department’s
notification no F.12 (20) FD/Tax/2005-210 dated march 24, 2005 (as amended from time to time) the
state government hereby specifies that the tax payable by a dealer under the said act in respect of
goods specified in column 2 of the list given below, and brought into any local area, for consumption ,or
use or sale therein ,shall be payable at such rate as has been shown against them in column 3 of the said
list ,with immediate effect :-
Outbound Shipments
All shipments going out of Rajasthan must carry FORM 49.
Both Incoming & Outgoing Form have validity of 2 Years from the date of issuance.
24. SIKKIM
Inbound Shipments
All commercial shipments for Sikkim must have Form 25. Sales tax department issues this form to the
registered dealers in Sikkim.
After procuring the form from the sales tax department the consignee sends this to consignor. The form
is to be collected from the shipper at the time of pick up.
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
25. TAMILNADU
Outbound Shipments
Shipments traveling out of Tamilnadu are to be connected under Form JJ. This is the outward sales tax
form of Tamilnadu. Tin no of Consignor/Consignee is must.
Inbound Shipments:
There is as such no sales tax form required for shipments consigned to Tamilnadu.
The Sales Tax No is mandatory and in case the no are not mentioned on the invoice the shipments
would get detained at the check post to be released on payment of penalty.
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 provided.
Tin No of Consignor/Consignee is must.
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. Record-showing value of the goods imported.
IV: copy of bill of lading required, if it is import shipment and moving out of TN
26. TRIPURA
Inbound Shipments
All commercial shipments for Tripura must have Form XXVI Sales tax department issues this form to the
registered dealers in Tripura.
After procuring the form from the sales tax department the consignee sends this to consignor. The form
is to be collected from the shipper at the time of pick up.
The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of
Tripura. 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. However, in recent provision it is informed
that shipments can move to Agartala by Air without Permit but will be delivered only after
Endorsement from the Sales tax Office by the Consignee.
27. UTTAR PRADESH
Form 38 is mandatory for all commercial shipments traveling to Uttar Pradesh
Form 39 is mandatory for all personal/non commercial shipments traveling to Uttar Pradesh.
Inbound Shipments
Commercial shipments to Uttar Pradesh require to be accompanied by Form 38, Along with Form 38 a
commercial invoice filled with all details is a must. The Form should bear stamp and signature of the
shipper, consignee and the sales tax authority of Uttar Pradesh.
Non-commercial shipments addressed to individuals, Govt. Agencies and unregistered dealers require to
be accompanied with Form 39.
Forms 38 AND FORM 39 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.
Form 38 and 39 are issued by UP sales tax authority. Form 39 is valid for one month only. Validity of
Form 39 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 UP.
Note: Form 38 and 39 without signature and stamp of Sales tax department of UP is not valid. It should
be properly filled with stamp and signature of consignor & consignee.
Collect original• & duplicate of these forms as applicable from the consignor at the time of
pickup.
Check whether the forms bear the signature of the consignor• & consignee and are properly
filled.
If the sales officer finds the goods are undervalued then a penalty of up to 40% on the assessed•
value is levied.
The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax•
officer the correctness of invoice value to get the penalty waived.
Outbound Shipments
There is no form required to go shipments out of Uttar Pradesh.
28. UTTARANCHAL
Outbound Shipments
There is no sales tax form required for shipments traveling out of Uttaranchal.
Inbound Shipments
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 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, and 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.
Form 16 & 17 are issued by Uttaranchal sales tax authority Form 17 is valid for one month only. Validity
of Form 17 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.
Note: Form 16 & 17 with signature and stamp of sales tax department of Uttaranchal is not valid. It
should be properly filled with stamp and signature of consignor & consignee.
Collect original• & duplicate of these forms as applicable from the consignor at the time of
pickup.
Check whether the forms bear the signature of the consignor• & consignee and are properly
filled.
If the sales officer finds the goods are undervalued then a penalty of up to 40% on the assessed•
value is levied.
The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax•
officer the correctness of invoice value to get the penalty waived.
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)
Entry Tax is not applicable in Uttaranchal.
For inbound shipment No Form required for in bound shipments up to Rs.5000.
29. WEST BENGAL
Outbound Shipments
All commercial shipments traveling out of West Bengal require VAT Form 51 to be accompanied with the
shipment.
Inbound Shipments
There is a major change in West Bengal Sales Tax Process. Earlier Form 50 has been replaced by
Electronic Form 50A.
Under new Sales Tax Law importing Registered dealer (Consignee) can generate on line (Through
Internet) Way Bill (Permit) consisting of PART-1 and PART-2.
Surface Shipments
Shipments are to be provided with both Parts. PART II can be generated by the Customer with/without
vehicle no.
Transporter/Courier Company can write down Vehicle no in PART II before entering the shipments into
West Bengal. For direct Vehicle, Origin point must ensure that the Vehicle No is entered into PART II.
Air Shipments
Air shipments have to travel with both PART PART II & I. Air shipment cannot travel with PART 1 only.
Hence shipments which are to be connected through the AIR must travel/connected with PART I AND
PART II WITHOUT FAIL.
Rail Shipments
Rail Shipments (DSP) also requires traveling with two parts. In PART II AWB Number and destination
Railway Station Name is to be mentioned.
Octroi is not applicable to shipments for West Bengal.
Entry Tax is not applicable to Shipments for West Bengal.