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IndiaInterstateRegulatoryRequirements
Followingaretheguidelinesforcompletingregulatoryformalitiesformovingtheshipments(inbound&outbound)withinIndia. GeneralRequirements: AnycommercialshipmentpickedupfortransitonourGround/Airnetworkshouldhave: 1. 2. 3. FourcopiesofTaxInvoice(1original+3copies). TheCST&TINnosoftheconsignorandconsigneearemandatoryonBillofsale/Taxinvoicewhereapplicable. ShipmentsconsignedtoindividualswhodonothaveCST&TIN/LSTnos,adeclarationfromtheconsigneethatthegoods arenotforsaleandforpersonalconsumption.SubjecttootherconditionsaslaiddownintheconcernedStatesVAT Regulation. CST2%incaseCentralSaleistoregistereddealerotherwiselocalsalesTax/VATrateisapplicableforinterstatesale.
4.
Abbreviations: VATValueAddedTax TINTaxpayersIdentificationNumber CSTCentralSalesTax LSTLocalSalesTax Sr. No. No.of STForms/VATForms Entry copiesof FormsIssuedby Octroi Tax Invoice InboundOutbound 4 NA NA NA No No
State
Remarks
1 Andaman&Nicobar
NA
2 AndhraPradesh
FormXor 600
Form602
Shipper
No
3 ArunachalPradesh
DG01
NA
NA
No
TransitpassinForm616anda declarationinForm615 requiredforotherstate Yes materials.FormXor600isnot applicableforpersonalgoods. TIN#onC.Invoice.Entrytaxis applicableonselectgoods Entrytaxapplicableinthe No absenceofTINNo
4 Assam
From61 (Delivery notefor Form63 Resale)Form 62Road Permit) FormDIX No TINno.which isstarting NA with22. NA NA NA FormVATXX Form403 NA NA NA NA Form402 FormDX No
Shipper
No
Yes
Form60forTaxfreegoods TransitpassinForm64
4 4 4 4 4 4 4 4
No No No No No No No No
No IntrastateFormVIIID No No
No No No No No Transitpassapplicationin
Consignee
13 Haryana
FormVATD3 FormVAT /ST38 D3 Inward Outward FormVAT XXIIBor Transport receiptin VATForm FormVAT 22B XXII. VATXXVIA (Forcasual dealer)
Shipper
No
Form404.TransitpassinForm 405.EntryTaxisapplicableon veryselectedgoods TransitslipinFormVATD4for taxablegoodsonly.Form38 /DT3forallinbound Yes shipmentshavingvalue> 25000/=andabove.Entrytax 2%ofvalueofgoods.
14 HimachalPradesh
NA
No
15 Jammu&Kashmir
Carrier
No
Yes
16 Jharkhand
FormJVAT Form504B 504G(green (blue colored) colored) FormVAT 505 FormVAT 515
Shipper
No
No
17 Karnataka
NA
NA
No
Yes
18 Kerala
Shipper
No
Yes
FormVAT62,63, Acknowledgementfordelivery ofgoods.Deliverynotetobe submittedbydealerinVAT59 &anyotherpersoninVAT61 &WaybillinForm58.Entry taxisapplicableincasevalue ofgood>5000.00 Forpersonsotherthandealers applicationinFormJVAT502 andpermitinJVAT503. TransitpassinFormJVAT508 PenaltyinabsenceofTIN#for commercialshipments& Invoicemustaccompanywith commercialshipments. InterstatetransportinForm 7C,TransitPassinForm7B. EntryTaxinabsenceofTIN/ CST#onselectgoods.Form16 ifvalueoftheshipment >5000.00
19 Lakshwadeep
NA
No
No Form49forcommercial shipments&Form50fornon Yes commercialshipmentscanbe providedbyConsignee& shipperrespectively FormNforwaiverfromOctroi No andtransitinggoodsfromthe Octroizone. TransitpassinForm29.Billof Yes sale/invoiceincaseofnon taxablegoods. Form35isfornontaxable No goods&Form40isfortaxable goodsTransitpassinForm38 No Declaration&Forminform32 &33andwaybillinForm34
20 MadhyaPradesh
Declaration Declaration Form Form49/50 49/50 FormNfor Octroi exemption Form27 FromNis usedfor Octroi exemption Form28
Shipper /consignee
No
21 Maharashtra
NA
Yes
22 Manipur
Shipper
No
23 Meghalaya 24 Mizoram
Form37
Shipper
No
NA
Shipper
No
No TransitPassinFormVAT25 TransitPassinFormVAT406 FormVAT402Aforcasual Yes dealer.TIN/CSTmandatory. EntryTaxapplicablein absenceofTIN# No TransitPassinFormVAT35 /VAT12.VAT36applicablefor inboundgoodsforvalue >10,000/=EntryTaxis No applicableonselectgoods. Transportershallissuereceipt inVAT39ANDWaybillinVAT 40 TransitPassinFormVAT51. Yes PenaltyinabsenceofForm VAT47&issuedtoconsignee. Form25isforregistered dealer Form26foranyother No person
26 Orissa
Form VAT402/402A
NA
Shipper
No
27 Pondicherry
NA
NA
NA
No
28 Punjab
Carrier
Yes
29 Rajasthan
FormVAT47
Shipper
No
30 Sikkim
Form25 Form26 Commercial invoicewith copyofBoE incaseof Imported goods. FormXXIV/ XXVI Form38/39
Shipper/ consignee
No
31 TamilNadu
NA
NA
No
TransitPassinFormLL No FormKKbyclearingagent
32 Tripura 33 UttarPradesh
XXVII
Shipper
No
NA
Shipper
No
34 Uttaranchal 35 WestBengal
4 4
Form16/17 Form50
NA
Consignee/Shipper
No No
Form51 Consignee/Shipper
AndhraPradesh Theownerorotherpersoninchargeofgoodsvehicleorvesselshallcarrywithhimthefollowingdocuments/takethefollowingactions: a. b. c. BillofsaleorcopyoftaxinvoiceissuedbyoneVatdealertoanotheratthetimeofsaleofgoodsordeliverynote; Logbookorgoodsvehiclerecordortripsheet. WaybillinFormNo.602isrequiredforoutboundshipmentsandWaybillinFormXorFormNo.600tobeissuedin triplicateisrequiredforinboundshipments.Waybillsneednotbeissuedwhentheconsignorisnotadealerandtransports hisowngoodsorotherarticlesforhisownuseorwhenthearticlesfallamongthoseenumeratedinSchedule1under Section7. ForinboundshipmentintoAndhraPradeshtheconsigneesCSTNo.andAPGSTNos.mustappearontheInvoice.Incase;the consigneeisanindividualnothavingthenumberadeclarationbytheconsigneestating`NOTFORRESALEandBOUGHTFOR OWNUSE'mustbeprovided. IncaseofinboundshipmentsintoAndhraPradeshtwocopies(oneoriginalandaduplicate)oftheWaybillissuedbythe dealerintheexportingStatearetobecarriedbythegoodscarrier.Theoriginalcopyshallbesubmittedatthecheckpost throughwhichthecarrierfirstenterstheStateandtheduplicateshallberetainedbythecarrier.Thewaybillshallbe accompaniedwithanyoneofthefollowingdocuments:
d.
e.
f.
g. h.
1.
CopyofSaleinvoice,or, TaxinvoiceissuedbyoneVatdealertoanotheratthetimeofsaleofgoodsordeliverynote,or, AdocumentinsuchformasmaybeapprovedbytheCommissioner. Extractofentriesrecordedinthelogbookorgoodsvehiclerecordortripsheetfortheprevious30daysby 10ofthesucceedingmonthshallbesubmittedtotheCommissionerofCommercialTaxeshaving jurisdictionintheareainwhichthegoodsaredeliveredbytheownerorpersoninchargeofthevehicle. WhereavehiclecarryinggoodscomingfromanyplaceoutsidetheStateandboundforanyotherplaceoutsidetheState, passthroughtheState,thedriverorotherpersoninchargeofsuchvehicleshallobtainintheprescribedmannerviz.,by submittingaDeclarationinFormNo.615atransitpassinFormno.616intriplicatefromtheofficerinchargeofthefirst checkpostorbarrierafterhisentryintothestateanddeliverittotheofficerinchargeofthelastcheckpostorbarrier beforehisexitfromtheState, IncaseofimportofgoodsnotifiedbytheCommissionerofCommercialTaxesofAPassensitivegoodsfromotherStatesor UnionTerritoriesintoAndhraPradesh,theconsigneedealershallsendawaybillinadvanceinduplicatetotheconsignor whowillfillthesameanditwouldaccompanythegoodsandbesubmittedtotheofficerinchargeofthecheckpost throughwhichthegoodsvehiclefirstenterstheState. IncasethedealerisamanufactureragatepasscuminvoicebearingtheTIN(TaxpayerIdentificationNumber)canbe substitutedfortheWaybillinsomecategoriesofmanufacturers. Entrytaxisapplicableonselectgoods.
MoreDetailAboutAndhraPradeshSalesTax:
TINNoofconsigneeismustonallinvoicesandshipmentssendtoAndhraPradesh,Ifshipmentissendtoanunregistereddealerthenshipperformal declarationismust.EntryTaxisapplicableinAndhraPradesh.InvoicemusthaveAPSTNOS. OutboundShipmentsFormXismandatoryItisusedbytheconcernedCircleSalesTaxOfficetotheconsignor,whichishandedovertoourpickup staffalongwiththeinvoiceatthetimeofpickupShipmentstravellingwithoutFormXareliabletobeimpoundedandpenalizedTINNo.ofthe consigneeismustoninvoices. ExemptedShipments AllshipmentsnotfeaturinginthelistgivenbelowareexemptedfrompaymentofSalesTaxanddonotrequireFormX InboundShipments ItemsThatRquireFormX FormXismandatoryforselectshipmentstravellingtoAndhraPradesh.Alistofsuchshipmentsisappendedbelowforreference.Timberandlogs cutintosizessuchasbeams,raffersandplanksAllpulsesanddali.e.Greengram,Blackgram,Gulabgram,Turdal,Masurdal,MothdalandKesari dal,theimportthesestuffwouldbeunder14Aand15IIIScheduleofAPGSTAct.ElectricalgoodssuchasElectricalwires,SwitchesandSwitchbozes ,allkindofBulbsandlights,Washingmachine,transformersandgeneratorsPartandaccessoriesofautomobilesandautomobilespareparts, includingspareofTractorsandbulldozers. Allkindoffootwearincludingplasticfootwear,Sparesofshoes,shoepolishesofAllkind,polishbrushesandshoeshornsPaperofallkindsi.e.raw paperrolls/bundles,BeedileavesIronandsteelTheFormisaselfdeclarationfromthshippergivingdetailsoftheShipmentWithdescriptionand ValueofthegoodsCopyoftheformistobesubmittedatthecheckpost. IntheabsenceofCST&TIN/LSTnumbersoftheConsigneeInvoicecarryingCentralSalesTaxof10%isacceptableIfTINNo.isnotavailableentrytax needstobepaid.
d. e.
f.
IncaseofmovementofTaxfreegoodsfromAssamtoplacesoutsidethestateandtoAssamfromplacesoutsidethestate, BillofsaleinForm60,ConsignmentNote,InvoiceandManifestoofthetransporter IncaseofimportoftaxablegoodsintoAssamforresale,OriginalandduplicatecopyoftheDeliveryNoteinForm61, ConsignmentNote,InvoiceandManifestoofthetransporter. IncaseofimportoftaxablegoodsotherthanthoseexemptintheFirstScheduletotheAssamValueAddedTax,2003into AssamforuseinthesettingupoftheIndustrialunitorforuseofrawmaterialsinthemanufactureofgoodsorforpersonal use,originalandduplicatefoilsoftheRoadPermitinForm62transmittedtothetransporterbytheimporterorreceiverof goodsintheState,ConsignmentNote,InvoiceandManifestoofthetransporter. IncaseofdispatchoftaxablegoodsoutsidethestatefromaplacewithinAssamandincaseofintrastatemovementof taxablegoods,avalidtaxclearancecertificateinForm63,ConsignmentNote,InvoiceandManifestoofthetransporter. IncaseofmovementofgoodstaxableinAssamthroughAssam,atransitpassinForm64issuedbytheentrycheckpost, ConsignmentNote,statutorydocumentsoftheimportingstateifthegoodsaretaxableinthatState,InvoiceandManifesto ofthetransporter. Inallcasesthefollowingdocumentsaretobecarriedbythevehicle: i. Goodsvehiclerecord,atripsheetcontainingparticularsspecifiedinspecimenForm65oralogbook containingtheprescribedparticulars. ii. RegistrationcertificateofthevehicleweighedattheWeighBridgeauthorizedbytheGovernmentifany. iii. Permitvalidityfor6monthafterdateofissued. Note:Forpromotionalitemwhichishavingthevaluelessthen5000/notrequiredform61only declaration.required.
Bihar Documentstobecarriedoutbythepersonortheownerinchargeofthegoodsvehicletobeproducedatthecheckpost a. b. Intrastatepass/declarationinFormDVIIIsupportedbyaninvoice,cashmemoorbillinthecaseofmovementofgoods withinstate. Incaseofgoodsbeingimportedfromanyotherstate,byoronbehalfadealerwhoisinpossessionofavalidcertificateof registration,thepersontransportingthegoodsorthedealer,asthecasemaybe,shallcarryadeclarationinFormDIX supportedbyabillorcashmemoorachallanincasethemovementisotherwisethanasaresultofsaleinrespectofgoods whichisbeingtransportedorisotherwiseintransitorintransitstorage. IncaseofgoodsbeingexportedfromtheStatetoanyotherState,byoronbehalfadealer,thepersontransportingthe goodsorthedealer,asthecasemaybe,shallcarryadeclarationinFormDXsupportedbyabillorcashmemoorachallan incasethemovementisotherwisethanasaresultofsaleinrespectofgoodswhichisbeingtransportedorisotherwisein transitorintransitstorage.
c.
Chattisgarh Documentstobecarriedoutbythepersonortheownerinchargeofthegoodsvehicletobeproducedatthecheckpost:
a. b.
c.
Gujarat a. EverymovementofthegoodsgoingoutsidethestatemustbeaccompaniedbyForm402.Form402istobedulyfilledin triplicatebytheconsignor.Thetriplicatecopyoftheformisretainedbytheconsignorandtheduplicate&Originalmove alongwithvehiclecarryingthegoodsthecarrierofgoodswhileenteringintothestateshallcarryForm403.Form403isto bedulyfilledintriplicatebythecarrier.Theoriginalcopyistobehandedovertotheofficerinchargeatthecheckpost.The duplicatecopyistobehandedovertotheconsigneeofthegoods&thetriplicatecopyistoberetainedbythecarrier. TransitPassinForm404isrequiredtobeobtainedattheentryanddepositedattheexitcheckpostbycarriertransiting acrossthestate. TheDrivershallcarrythelogbook(containingtheparticularsofthegoodsundertransport),billofsaleordeliverynote, tripsheet(containingtripwiseparticularsrelatingtotheuseofatransportvehicle)andgoodsvehiclerecord(containing thedocumentsrequiredtobecarriedbyadealeroftransportvehicleundertheMotorVehiclesAct,1988). Entrytaxisapplicableonselectgoods.
b. c.
d. Haryana a.
b. c. d.
SR. NO. 8 9 10 11
GOODS All type of advertisements/publicity material W aste material and scraps of all types All items purchased by Government Departments, Boards and Corporations for consumption or use other than under itemNo.5 of Schedule-II Corrugated boxes & mono cartons Motor vehicles purchased fromany place outside the state for use in the Stateof Himachal Pradesh & register-able in Himachal Pradesh under the Motor Vehicle Act-1988 LPG cylinders imported from outside the state for commercial use other than authorized gas distributors
RATE OF TAX 5% 4% 3% 5%
12
5%
13
5%
Jammu&Kashmir a. b. VATForm65dulysignedbytheconsignorisamustforallInboundcommercialshipmentsvaluedoverRs4999 ThesalestaxnosareamustatthetimeoffillingtheformatLakhanpurbordercheckpost.Incaseacustomerisnot registeredwithsalestaxhewillhavetopaytherequiredentrytaxattheLakhanpurBordercheckpost.EvenGovt. organizationisnotexemptedfromthepaymentofEntrytax. Notransporterorforwardingagencyshall: i. Acceptforbookinganyconsignmentnotcoveredbybillofsaleorcertificateofownership. ii. releaseanyconsignmentofgoods,thesalewhereofistaxableundertheact,totheconsigneeorhisagent, unlesstheidentityofsuchpersonisestablishedandtheacknowledgementistakenofhavingdeliveredthe goodsisobtainedinthedeliveryregister(inward)maintainedinFormVAT62andinrespectofgoods bookedanddispatched(outward)registerinFormVAT63transportreceiptsandotherrecords.Thegoods consignmentmaybereleasedbythetransporterwhenthedealerhasfurnishedadeliverynoteinForm VAT59andanyotherpersonadeclarationFormVAT61dulyfilledinbytheconsignee. ThecarrierofgoodsshallbeaccompaniedwithwaybillinFormVAT58,goodscarriagerecord,tripsheetoralogbook,atax
c.
d.
invoiceorabillofsaleoradeliverynoteandproducethesamebeforetheofficerinchargeofthecheckpost.
Thereare102itemsexemptedfromJharkhandsalestax.Theyarelistedbelow: 1)cotton 4)food 7)commonsalt 10)greenvegetables 13)agricultureimplements 16)countryliquor 19)hearingaids 22)khandsarigur 25)readymadekhadigarment 28)lemondrops 31)exercisebooks 34)sugarcandy 37)mango 40)hosierygoods 43)freshfruits 46)certifiedseeds 49)charcoal 52)cart 55)goberandbiogas 58)betelleaves 61)handcart 64)footrule 67)humanbloodandplasma 70)mica 73)redtobacco 76)sattuandbeatenrice 79)attae 82)alltypeofbreads 85)lanternglass 88)kodo 91)kodo 94)marwah 97)bazra 100)lawaofallcereals Karnataka Documentstobecarried 2)Cotton 5)meat 8)freshmilk 11)palmproducts 14)cocoons 17)booksandperiodicals 20)cottonfabrics 23)hookahtobacco 26)poultryeggs 29)condoms 32)sweetpotato 35)cattlefeed 38)stones 41)lacandshellac 44)tyreandtubes 47)orthopedicgoodsandshoes 50)instrumentboxandmaps 53)eartherndolls 56)stapleyarn 59)pappad 62)bullockcart 65)sliderule 68)woodentoys 71)wheelchairs 74)gumandresins 77)batasha 80)maida 83)agarbattianddhoop 86)pulses 89)barley 92)barley 95)gondil 98)peas 101)maize 3)Sugarcane 6)fish 9)livestock 12)mineralordistilledwater 15)quinineandcinchonafebrifuger 18)spinningwheels 21)biri 24)hosierycloth 27)lozenges 30)vegetableseeds 33)juteseeds 36)slate 39)cottonyarn 42)curdandlassi 45)exercisebooks 48)organicmanure 51)sindur 54)plasticfootwearcostingRs10andbelow 57)lacandplasticbangles 60)wetdates 63)nalia 66)kites 69)needles 72)unmanufactured 75)tyre 78)bindiandkumkum 81)suji 84)potatoandonion 87)paddy 90)kutky 93)kutky 96)jawar 99)muri 102)waterbutnotaerated
1. 2. 3. 4.
5. 6.
AdeliverynoteinFormVAT505,issuedbytheownerortheconsignorofgoods,inrespectofsuchgoodsasmaybenotified bytheCommissionerandwherethegoodsarecarriedasaresultofsale,ataxinvoiceorabillofsale; Goodsvehiclerecord,atripsheet,oralogbook TaxinvoiceorabillofsalewherethegoodsarecarriedasaresultofsaleandnotcoveredbythedeliverynoteinFormVAT 505 DeliverynoteinFormVAT505,issuedbytheownerortheconsignorofgoodsorFormVAT515,issuedbytheownerorthe consignorofgoods,whoisadealerpermittedtoissuesuchdeliverynoteinFormVAT515asmaybenotifiedbythe Commissionersubjecttosuchconditionsasspecified,wherethegoodscarriedarenotcoveredbyclause. EntryTaxisapplicableinabsenceofTIN#.PenaltyisimposedoncommercialshipmentsinabsenceofTIN#. FormESugamaisrequiredforcertaincomodititywhichishavingthevaluemorethenINR20000/forincomingand outgoingconsignmenttoKarnataka.Thelistofthecomoditityare:
ThelistofcomodititywhichisrequiredforEsugamaforincomingtoKarnataka:
Kerala 1. NopersonshalltransportwithintheState,acrossorbeyondthenotifiedareaanyconsignmentofgoodsifthevaluethereof
exceedsfivethousandrupeesbyanyvehicle. 2.
NopersonshalltransportwithintheStateacrossorbeyondthenotifiedareaorwithintwokilometersfromtheborderarea thefollowinggoodsexceedingtheweightasgivenagainstit, SrNo. 1. 2. 3. 4. 5. 6. DescriptionofGoods Arecanut Cashew Rubber Pepper DriedGinger Cardamom Quantity 20Kg. 20Kg. 20Kg. 15Kg. 15Kg. 2Kg.
3. 4.
5. 6. 7.
8.
Thetransportershallpossessthedocumentsmentionedhereinbelowforcarryinganyconsignmentofgoodswithinthe state,acrossorbeyondtwokilometersofthestatelimitsinexcessoftheprescribedlimitsofquantityorvalue: i. eitherataxinvoiceordeliverynoteorcertificateofownership;AND ii. adeliverynoteandapermitwhennotifiedgoodsarebeingtransportedintooroutofthestate OfficerinchargeoftheCheckPosttocomeandexaminethegoodsandtherecordsconnectedwiththegoodsunder transport.ThedeclarationreferredisFormNo8F. DeliverynoteandthecertificateofownershipshallbeinFormNo.15andFormNo.16respectively: heregoodsaretransportedinterstatebyvehicle,thepermitfornotifiedgoodsshallbeinFormNo.7C.Thepermitshallbe issued,inthecaseofoutgoinggoods,bytheassessingauthoritywithwhomthedealerisregistered,andinthecaseof incominggoods,bytheCommercialTaxOfficerorCommercialTaxInspectorinchargeoftheCheckpostthroughwhichthe goodsenterthestate. ForRubbertransportationacrosstheborderadeclarationhastobeprovidedinForm1orForm2orForm3orForm4as prescribedunderRule43BoftheRubberRules,1955.TransitpassshallbeinForm7B.
2.
MoreDetailAboutKerlaSalesTax:
Iftheform16isnotproduced(or)notcountersignedbyanofficer,goodswillbedetainedbytheregulatoryauthoritiesdemandingtopaysecurity depositthe%ageofwhichvariesforvariouscommoditiesasmentionedbelow: Ex;ForComputergoods8% Forelectronic/electricalgoods25% ForMobilephones25% Forxerox/faxmachines25% Forreadymadegarments8% Formedialequipments25% ForFurnitures25% 5.ForCentral/Stategovernmentdepts&institutions,selfsignedForm16isrequiredwiththeseal&signoftheOfficeralongwithacopyof Purchaseorder. 6.AdvanceTaxtobepaidforthefollowingcommoditiesattheratementionedagainsteachitem.Ifiscomputedfromthevalueofthegoods+ freightcharges+agrossprofit@5%ofthetotalvalue.
Commodities
Rateof Tax
CuddapahStones,KottaStones,anyothersimilarstonesand slabs ReadymixConcrete Generatorwhetherassembledornot Timber LiveChickenandChickenmeat PetroleumProductsotherthanLPG Paints 12.50% 12.50% 12.50% 12.50% 12.50% 20 12.50%
3.
7.Forthegoodsimportedfromtheothercountries,originalinvoice,xeroxcopyofbillofentryandoriginal/carboncopyofdeliverychallan fromtheclearing&forwardingagentshouldbeproduced SPECIMENCOPYOFFORM16: THEKERALAVALUEADDEDTAXRULES,2005 FORMNO.16 CERTIFICATEOFOWNERSHIP [SeeRules58(18)] 1.Fullnameandaddressoftheperson whoownsthegoods.: 2.Detailsofthegoodstransported a.NumberofPackages/cases/bundles/ bagsetc.: b.Weight: c.Thevalueofthegoodsestimated: 3.Extentofagriculturalholdingswith SuveyNo.ofthepersonmentioned: initem(1) 4.Thenameoftheplacetowhichthe: goodsaretransported. 5.ThenameandtheNo.ofthe vehicle/vesselthroughwhichthe: goodsaretransported. 6.Theplacefromwhichthegoods aretransported:
7.Thepurposeforwhichthegoods: aretransported 8.Ifforsalethenameandaddressof thepersontowhomhe(theownerof: thegoods)usuallysellgoods(if thepurchaserisaregistered dealer,theregistrationcertificate No.andtheofficerinwhich isregisteredshouldalsobegiven) DECLARATION I/We.....................declarethattothebestofmy/ourknowledgethattheinformationfurnishedaboveistrueandcorrect. Place:NameandSignatureoftheowner ofthegoods Date:
Note:IncasewhenthevalueofthegoodsexceedsRs.5000/thiscertificateshouldbecountersignedbyanofficeroftheCommercialTaxes Departmentofnotbelowtherankofanassessingauthority,withname,designationandofficeseal.
MadhyaPradesh a. EverytransportertransportinggoodsnotifiedbytheStateGovernmentshallcarrywithhimaninvoice,billorchallanorany otherdocumentindicatingthenameoftheconsignee,consignor,theplaceofdispatchandtheplaceoffinaldestination, quantityandvalueofgoodsandshallbesignedbytheconsignor..Everytransportertransportingthenotifiedgoodsbeyond thecheckpostshallfilealldocumentsincludingatrueandcompletedeclarationinForm49orinForm50asthecasemaybe dulysignedandverifiedbytheconsignor/consigneeinduplicatebeforethecheckpostofficerortheofficialassistinghim Form49DeclarationinrespectofgoodsbeingimportedintoMadhyaPradesh Form50Declarationinrespectofgoodsbelongingtoaperson. EntryTaxisapplicableinstate.WhiletransitingacrosstheStatethedriverorpersoninchargeshallobtainatransitpass fromtheentrycheckpostanddeliverthesameattheexitcheckpost. MoreDetailaboutMadhyaPradeshSalesTax:
b. c. d.
Note:ShipmentsexemptedfrompaymentofEntryTaxorSalesTaxformsareasunder:
GOODSEXEMPTEDFROMTAX (effectivefrom13032000)
Sr. No (1)
Descriptionofgoods (2)
1 AgriculturalimplementsasspecifiedbytheState GovernmentbyNotificationintheOfficialGazette AllkindsofroofingtilesandridgesexceptingMangalore, Bagra,Kusnerandsimilarsuperiorroofingtilesandridges. Articlesusedbyphysicallyhandicappedpersons,namely (i) 3 Artificiallimbs(ii)Crutches,(iii)Calipers,(iv)Correctiveshoes (v)Variouskindsofspinalbraces(vi)Wheelchairs(vii)Denis brown(viii)Variouskindsofsplints. FabricsonwhichAdditionalExciseDutyisleviedorleviable 4 undertheCentralExciseandTariffAct,1985(No.5of1986) andallvarietiesofkhadicloth,handloom,clothbut excludingsilk,silkclothandhessiancloth. 5 Besanandchuniofpulses,atta,maida,suji,rawa,daliya, flour,huskandbranofcerealsandpulses.
6 Biogasplants 7 Book,Almancs,panchangs,drawingbooks,exercisebooks, periodicalsandjournals. Braillewriter,brailleshorthandwriter,braillewatch,braille 8 writingframe,braillemathematicalinstruments,braille globesandmaps(Geography),braillethermometer,braille lectometerandbraillebarometer. CharkghaincludingAmberCharkhaanditspartsincluding woodenandrubberparts,implementsusedinthe 9 productionofKhaddarorKhadiasdefinedinclause(b)of section2oftheMadhyaPradeshSalesofKhaddarAct,1953 (Xof1953),Handloomsincludingpitloomsframelooms, lightshuttleloomsandpaddlelooms. 10 Condomsandcontraceptives 11 Cowdungandproductsthereof 12 Curd,lassi,buttermilk,freshmilkexcludingsweetenedand colouredmilksoldinsealedcontainers.
13 Electricalenergy Sugarandkhandsarionwhichadditionalexcisedutyislevied 14 orleviableundertheCentralExciseandTariffAct1985(No.5 of1986),excludingmishri,chironjiandbatasha. Tobaccomanufacturedorunmanufactured,curedoruncured andtabacco,productsincludingcigarettees,cigars,cheroots 15 andbidis,onwhichadditionalexcisedutyisleviedorleviable undertheCentralExciseandTariffAct,1985(No5of1986) andgudakhu. Freshvegetables(Includingpotatoesandonion),Ginger 16 (excludingdriedginger),Garlic,Singhada,Freshfruits,Fresh flowersandsugarcane.
17 Frozenandliquidsemenofcattle GoodsonwhichdutyisormaybeleviedundertheMadhya PradeshExciseAct1915(No.2of1915)otherthanmedicinal 18 andtoiletprearationsspecifiedforthetimebeinginthe ScheduletotheMedicinalandToiletPreparations(Excise Duties)Act,1955(No.16of1955). 19 Humanbloodandhumanbloodplasma,pacemakersand artificialvalveusedinhumanhearts Kumkum,Sindoor,allkindsofbangles(excludingthosemade ofIvory,GoldorSilver)Bichhia,MangalSutraofthevalue 20 notexceedingRs.500/,Bindimadeofplasticorlac,Kajal, Mehandi,RakhiorornamentsofKathir,GermanSilveror Aluminium Newsprint WhensoldbyadealerregisteredundertheActtoa newspaperestablishementholdingacertificateissuedbythe dictorateofPublicRelations,MadhyaPradesh,totheeffect 21 thatthenewspaperestablishmentispublishinganewspaper andsuchestablishmentfurnishesadeclarationtotheeffect thatthenewsprintbeingpurchasedisforthepublicationof thenewspaperaccordingtotheircertifiedcirculation. 22 NipplesmadeofrubberandFeedingBottleswithrubber nipples
23 Organicmanure 24 Philatelicstamps,kites ProductsofsuchvillageindustriesastheStateGovernment Whensoldbyproducerand/ororganisationcertifiedforthe maybynotificationspecify 25 purposebyKhadiandVillageIndustriesCommission constitutedundertheKhadiandVillageIndustries CommissionAct,1956(No.61of1956)ortheMadhyaPradesh KhadiandGramodhyogBoardconstitutedundertheMadhya PradeshKhadiTathaGramodhyogAdhiniyam,1978. 26 Quinine Renewableenergydevicesorequipmentsthatistosay i.Flatplatsolarcollectors ii.Concentratingandpipetypesolarcollectors iii.Solarcookers, iv.Solarwaterheaters 27 v.Solarcropdriersandsystems vi.Solarair/gas/fluidheatingsystem vii.Solarrefrigeration,coldstoragesandairconditioning system viii.Solarstillsanddesalinationsystemix.Solarpumpsbased onSolarThermalandSolarphotovoltaicconversionx.Solar powergeneratingsystems
xi.Solarohotovoltaicmodulesandpanelsforwaterpumping andotherapplicatins xii.Windmillsandanyspeciallydesigneddeviceswhichrun onwindmills xiii.Anyspecialdevicesincludingelectricitygeneratorsand permpsrunningonwindenergy xiv.Biogasenginesandbiogasplantandaccessoriesand equipmentsconnectedtherewithforutilisingenergyfrom biogas. xv.AgrigulturalandMunicipalwasteconversiondevices producingenergyfrombiomass xvi.Equipmentforutilisingoceanwaves HydramsorHydraulicramorsimilarotherdevicesusing energyderivedfromflowingorstoredupwater 28 Salt Sirali,bageshi,baroo,dateleaves,basketsmadeoutofsuch leaves,tattas,fans,curtains,mattingsandothergoodsmade thereof,handmadesoomaandgerma,handmadebarahiof 29 leather,utensilsanddecorativearticlesmadeofbambooand fibrousplantlikesabai,shisaletc.muddasmadeofsarkanda, doneandpattal,phoolbaharijhadooandearthenwaremade bykumhars(potters) (i)Seeds,plantsandbulbsofvegetables,grass,fruitsand flowersotherthanmethi,dhanyaandtheseedswhichare 30 coveredbytheterm'oilseeds'specifiedinSec14(vi)ofthe CentralSalesTaxAct,1956(No.74of1956). (ii)Certifiedseedsandtruhfullytreatedseeds. 31 Unbrandedbread,eggs,meat,livestock,poultry,fishandfish seed. Waterotherthanaerted,mineralanddistilledwaterand watersoldinsealedcontainers. WoodenBullockcart,woodenwheelsandbullockcartaxleof ironandsteel. Writingslateandslatepencils,chalksticks,crayonsandfoot rules.
32
33
34
b.
c.
Producethedocumentsbeforeanyofficerinchargeofcheckpostorbarrieroranyotherofficerandobtain thesealofsuchofficeraffixedthereonandgiveonecopyofthebillofsaleanddeliverynoteorother documenttothesaidofficerandcarryandretainwithhimtheothercopyuntiltheterminationof movementofgoods iii. OnenteringtheState,reportatthefirstsituatedcheckpostorbarrier,andwhileleavingtheState,report atthelastsituatedcheckpostorbarrierandgiveadeclarationtothesaidofficercontainingsuch particularsasmaybeprescribedinrespectofthegoodscarriedinthevehicle; Whereavehicleiscarryingtaxablegoods, i. FromanyplaceoutsidetheStatetoanyplaceoutsidetheStateandpassesthroughtheState;orimported intotheStatefromanyplaceoutsidethecountryandsuchgoodsarebeingcarriedtoanyplaceoutsidethe State,thedriveroranyotherpersoninchargeofsuchvehicleshallfurnishtheprescribedinformationand obtainatransitpassintheprescribedform,induplicate,fromtheofficerinchargeofthefirstcheckpost orbarrierafteritsentryintotheStateoraftermovementofsuchgoodshascommencedfromtheState, ii. Thedriverorthepersoninchargeofthevehicleshalldeliverwithinthestipulatedtimeacopyofthetransit passobtained,totheofficerinchargeatthelastcheckpostorbarrierbeforeitsexitfromtheState. OctroiisapplicableinMaharashtra.whichhasoctroiablezones.as? Area Aurangabad Dombivili Miraroad(VasaiE) 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
ii.
d.
e.
OnlythebelowmentionedpincodesofMiraRoadareoctroiablezones. 401101Bhayander(West) 401104MiraVillage 401105Bhayander(East) 401107MiraroadStation(East) OctroiinMumbaiShipmentsreceivedbysurfacecanbeOctroiclearedthrough 1. EasternExpressHighwaynearThane(EEH) 2. MulundonBombayAgraRoad(MulundNaka) 3. BombayPoonaHighwayTrombay(BPH) 4. DahisaronWesternExpressHighway 5. AirolioffEasterExpressHighwaynakaOctroiisdeterminedbyAssessorandcollector,assistedbyAsst. AssessorandCollectorandsuperintendsandInspectors.Postedinthreeshiftsinallthefournakas ExemptionfromOctroi 0. UsedcontainersofdurablenatureimportedintoGreaterBombaylimitsmaybeexemptedfromOctroi provided: 1. Importerprovidesdeclarationthattheconsignmentconsistsofusedcontainersofdurablenatureand agreestomakecashdepositasmaybefixedbyOctroiauthoritiesasaguaranteethatsuchcontainersare exportedfromGreaterMumbaidulyfilledup. 2. ImporteragreestorenderamonthlyaccountofimportandexportofsuchemptycontainerstoOctroi authorities. 3. ContainersofdurablenaturemeanscontainersoftypethatareordinarilyusedmorethanonceE.g.drums, barrels,gascylinders,aeratedwaterbottles,glassorplasticcarboysforacids,chemicalsetc. 4. Articlesbroughtinaspersonalluggagebyanypersonmaybeexemptedfromoctroiwhethertheperson accompaniessuchluggageornot. 5. Theconsignor/consigneehastogiveadeclarationthatthearticleshavebeenhispropertyandarebrought forhispersonaluseorfortheuseofthefamilyandarenotforsaleorfortheuseofotherpeople 6. SuchexemptionsarenormallyavailableforarticlesliableforOctroiofvalueuptoRs.150/andor weightingupto20kgs. 7. Incasethevalueortheweightofthearticlesbroughtinaspersonalluggageexceedsthelimitoffree allowancethecommissionercanusehisdiscretionanddecidewhethertoexemptfromOctroiornot. 8. PersonalbelongingsofGovt.officialsorofficialsofthecorporationsispermissibleonproductionofa certificatesignedbytheheadoftheDepartmenttowhichtheofficialbelongsorincaseofheadof departmentbyasecretarytoState/CentralGovernmentorbyaDeputyMunicipalCommissionerandfora MP/MLA/MCConproductionofacertificatesignedbytheconcernedsecretaryattachedtoLokSabha, RajyaSabha,StateassemblyorStatecouncil.
ForretiredCentral/StateGovernmentofficialforentrywithinayear fromthedateofretirementof productionofacertifyingthedateofhisretirementfromGovt.servicebyhisheadofdepartmentorin caseofheadofdepartmentbyasecretarytoState/CentralGovernment. 10. ForfamilymembersofaState/CentralGovernmentofficialwhosedemiseoccurswhileinservice,forentry withinayearfromthedateofdeathonproductionofacertificatedulysignedbytheheadofthe department,aboutthestatusofthedemisedgovernmentofficialandthedateofhisdeathwhileinservice. 11. FordiplomaticmissionsanddiplomaticofficersforarticlesimportedthroughMumbaiforsubsequent dispatchoutsideMumbaionproductionofsufficientdocumentationtothiseffect. 12. Articlesimportedbythefollowingorganizations,theirofficialsandrepresentativesfortheirbonafideuseof productionofdeclarationbythem a. UnitedNationsOrganization b. InternalcivilAviationOrganization c. WorldHealthOrganization d. InternationalLaborOrganization e. FoodandAgriculturalOrganizationofUnitednations f. UnitedNationseducationalscientificandculturalOrganization g. Internalmonitoryfund h. InternalBankingofreconstructionanddevelopment i. UniversalPostalunionAndsuchOrganizationsofInternationalImportance. Manipur Documentstobecarriedbyownerorthepersoninchargeofgoodsvehicleandtobeproducedatthecheckpost i. ii. iii. iv. incaseofmovementofnontaxablegoodsfromManipurtoplacesoutsidetheStateandtoManipurfromplacesoutside theState,billofsale/invoiceandconsignmentnote; incaseofimportoftaxablegoodsintoManipur,declarationinForm27,invoice,consignmentnoteandmanifestofthe transporter,carrierorthetransportingagent; incaseofdispatchoftaxablegoodsoutsidetheStatefromaplacewithinManipur,adeclarationinForm28,invoice consignmentnote,manifestofthetransporter,carrierortransportingagent; incaseofmovementoftaxablegoodsthroughManipur,fromanyplaceoutsidetheStatetoanyotherplaceoutsidethe state 1. attheentrycheckpost,TransitPassinForm29issuedbytheCheckPostAuthority,invoice,consignment note,manifestofthetransporter,carrierortransportingagentandthestatutorydocumentsofthe originatingState,ifthegoodsaretaxableinthatState; 2. attheexitcheckpost,invoice,consignmentnote,manifestofthetransporter,carrierortransportingagent, statutorydocumentsoftheoriginatingState,ifthegoodsaretaxableinthatStateandtransitpassinForm 29issuedbytheentrycheckpost; 3. incaseofintraStatemovementoftaxablegoods,avalidtaxclearancecertificateinForm30andinvoiceof thesellingdealer,consignmentnoteandmanifestofthetransporter,carrierortransportingagent.
9.
Meghalaya Documentstobecarriedbytheownerorthepersoninchargeofthevehiclecarryinggoodstobeproducedatthecheckpost a. b. c. d. IncaseofmovementofnontaxablegoodsfromMeghalayatoplacesoutsidethestatebillofsaleinForm35,Invoice& ConsignmentNote. IncaseofimportoftaxablegoodsintoMeghalayaRoadPermitinForm40,Invoice,ConsignmentNoteandManifestofthe transporter,carrierorthetransportingagent. IncaseofdispatchoftaxablegoodsoutsidethestatefromaplacewithinMeghalayaPermitForm37,Invoice,Consignment NoteandManifestofthetransporter,carrierorthetransportingagent IncaseofmovementofgoodstaxableinMeghalaya,throughMeghalayafromanyotherplaceoutsidethestatetoany placeoutsidethestate i. AttheEntrycheckpostInvoice,ConsignmentNoteandManifestofthetransporter,carrierorthe transportingagentandstatutorydocumentsoftheimportingstateifthegoodsaretaxableinthestate. ii. AttheExitcheckpostInvoice,ConsignmentNoteandManifestofthetransporter,carrierorthe transportingagentandstatutorydocumentsoftheimportingstateifthegoodsaretaxableinthestateand TransitpassinForm38issuedbytheEntrycheckpost. Tripsheetcontainingparticularssuchasplaceanddateofloading,particularsofgoodsloaded,quantityandweightof goods,destinationofthetrip,registrationnumberofthevehicle,nameofthedriveralongwithdrivinglicencenumberand
e.
remarks.
Mizoram InboundcommercialshipmentsforManipurmusthaveForm33inadditiontochallan,billsofsaleordispatchmemos.TheFormneedsto bearthesealandsignatureoftheShipper,ConsigneeandthesalestaxauthoritiesofManipur.Withoutthesealandsignatureofanyone mentionedabovetheformisconsideredtobeinvalid.Theroadpermitistobeendorsedatthebordercheckpost. Nagaland a. b. c. DeclarationofimportsinFormVAT23(ChallanInward)forbringingorreceivinggoodsfromoutsidetheStatetoanyplace intheState BillofsaleinFormVAT24(ChallanOutward)fordispatchofgoodsbyhimfromanyplaceintheStatetoanyotherplacein oroutsidetheState TransitPassinFormVAT25togetherwithconsignmentnote,invoice,salebillordocumentsoflikenatureinrespectof taxablegoodsexceedingtheprescribedquantumorvaluedispatchedfromanyplaceoutsideNagalandandboundforany placeoutsideNagaland Thepersoninchargeofvehicleshallcarrywithhimthegoodsvehiclerecord,tripsheetoralogbook.
d. Orissa a. b.
TheOfficerinchargeofthecheckpostorthebarrierhastheauthoritytoexaminethegoodsinthevehicleorcarrierandall recordsconnectedwiththegoodsinthevehicleorcarrierincludingWaybillinFormVAT402,declaration&TransitPass. WhereavehiclecarryinggoodsintendstotransitthroughOrissafromaplaceoutsidetheStatetoanotherplaceoutsidethe State,thedriveroranyotherpersonclaimingtobeinchargeofthegoodsshallreporttotheOfficerinchargeoftheentry checkpostorbarrierandobtainatransitpassinFormVAT406. Note:PleasenoteInvoicesshouldbetypewrittenandnothandwritten c)IftheC'neeisaRegisteredDealerFormXXXIIalongwithanInvoicewithTIN/CSTnosmentionedonitismandatory.Itis withintherightsoftheSalestaxofficerexaminingthepaperworktodisalloworimpoundsuchshipments,whicharefound travelingwithhandwritteninvoices. d)IftheC'neeisanunregistereddealerEntrytaxwillbeapplicable.Inaddition,Form402Aandinvoiceismandatory.The c'neeshastoobtaintheForm402Afromthelocalsalestaxofficebyapplyingforthesamealongwithacopyoftheinvoiceof theconsignmentproposedtobeimported. e)IftheC'neeisanIndividualIftheshipmentisaddressedtohis/herresidentialaddressForm402AisexemptedbutEntry Taxisapplicable.Howeversuchconsignmentsmustbeaddressedtotheindividualresidentialaddressesonlyandnottotheir officesorevenC/otheoffice. f)IftheC'neeisGovt/Embassy/Defence/InstitutionsEntrytaxwillbeapplicable.Inaddition,Form402Aandinvoiceis mandatory.HowevertheOrissaSalesTaxCommissionerisempoweredtoissueanTaxExemptionCertificatetosuchc'nees
OctroiisapplicableinPunjab(JalandharandFirozpurcantonmentarea).Octroiiscalculatedonvalueorweightdependingon theitem.ShipmentsforMohaliarecoveredbyPunjabsalestaxrules,thoughtheroutingisvia.Chandigarh. TheinvoiceshouldbeartheTINno.ofconsignee IncaseconsigneehasappliedforCST/LSTnosthenA/Fcertificatefromconsigneeisrequiredforclearance.Theconsignee's CSTnumberforPunjabshouldalwaysbegivenwiththeregistrationdate.Eg.CSTno.'24182451dated080592 ShipmentsforMohaliarecoveredbyPunjabsalestaxrules,thoughtheroutingisvia.Chandigarh. ShipmenttransitingthruthestateofPunjab: ShipmentsthatneedtotransitthroughthestateofPunjabaretobeclearedunderForm25. Thisisatransitform,whichneedstobefilledbythecarrier.Theonusofgettingtheformclearedwhiletheshipmentleaves theboundariesofthestateofPunjablieswiththecarrier.ThecarrierisliableforpaymentofpenaltyincasetheForm25isnot closed.Form25isatransitpasswhichneedstobeopenedandclosedbythetransported/carrierattheentryandexitcheck postwithoutfail.
c.
d.
Rajasthan a. DeclarationrequiredtobecarriedwiththegoodsinmovementforimportwithintheState Aregistereddealerwhointendstobring,importorotherwisereceivesanytaxablegoodsfromoutsidethe State,asmaybenotifiedbytheStateGovernmentofthevalueofrupeestenthousandormoreforuse, consumptionordisposalotherwisethanbywayofsale;shallfurnishorcausetobefurnishedadeclarationin FormVAT47,completelyfilledinallrespects.TheoriginalandduplicatemarkedcopiesofformVAT47shall becarriedwiththegoodsinmovementandsubmittedtotheentrycheckpost.Whichshallretaintheoriginal copyandreturntheduplicateaftersignatureandmarkingsealofverification. DeclarationrequiredtobecarriedwiththegoodsinmovementforexportoutofRajasthanorinthecourseof interStatetradeorcommerce. AregistereddealerwhodispatchesanygoodstaxablewithintheState,toaplaceoutoftheState, i. forsaleoutsidetheStateorbywayofbranchtransfers/depottransfers/stocktransfers, exceptthegoodsasmaybenotifiedbytheStateGovernment,or ii. InthecourseofinterStatetradeorcommerce,asnotifiedbytheStateGovernment,shall furnishorcausetobefurnisheddeclarationinFormVAT49completelyfilledinallrespects. Thecounterfileshallbekeptwiththedealerandtheportionsmarkedoriginalandduplicate shallaccompanythegoodsandsubmittedtotheinchargeattheentrycheckpostwhoshall keeptheoriginalandreturntheduplicateaftersealofverification Theownerorpersoninchargeofthevehicleshallcarrywithhimgoodsvehiclerecordsincludingchallans, bilty,invoices,prescribeddeclarationformsandbillsofsaleanddispatchmemo. Theownerorpersoninchargeofthevehicleshallobtainatransitpassforenteringthestatefromoutsideand passingthroughthestate.Thetransitpassshallbeobtainedattheentrycheckpostandhandedovertothe officerinchargeoftheexitcheckpost.Thetransitpassshallbeobtainedbythedriverorpersoninchargeof vehicleorcarrierofgoodsinformVAT51,partAofwhichshallbesubmittedtofirstentrycheckpostPartA &Bshallbeauthenticatedbytheofficerinchargeofcheckpostandreturnedtotheapplicant.PartAshallbe retainedbytheofficerinchargeofcheckpostPartBofVATform51shallberetainedbytheofficerincharge oftheexitcheckpostandpartCshallbereturnedtothedriverorpersoninchargeofvehicle. Ifthereisanysaletothedelarthenthereisnopermitandentrytaxisrequiredifthereisanytranctiontaking placeonbehalfofindivisalthenentrytaxwillbeapplicableaspertheproduct. ExemptedShipments:Iftheaboveitemsarenotcomingforresalebutownconsumptionbytheconsignee whoisanindividualornoncommercialorganization,whichisnotregisteredwiththesalestaxdepartment (i.e.hasnoCSTorLSTno)thenasigneddeclarationfromtheconsigneethattheitemsareforownuseand notforresaleshouldaccompanytheshipments.Ifthedeclarationdoesnotaccompanytheshipmentthen obtaindeclarationfromtheconsigneewithoutwhichapenaltyof30%ofinvoicevaluewillbeleviedonthe consignee. InthiscasecommercialinvoicewillnotshowtheCST/LSTnumberofconsignee. Shipmentsotherthantheoneslistedaboveareexemptedfromsalestax. STOCKTRANSFERStockTransferShipmentsMustBeForwardedWithForm47IntoRajasthan
b.
c. d.
e. f.
g. h. i.
Iftheconsigneeisnotaregistereddealerwithsalestaxdepartmentfore.g.Individuals,Banks,Govt. Officers,Insurancecompany,Charitabletrust,FinancialInstitutionsandanyotherorganizationswhicharenot involvedinsellingactivitiesandthestocktransferredisnotforresalebutforownconsumptionthenthe shipmentmustbeaccompaniedbyadeclarationfromconsigneethattheitemsareforownconsumptionand notforresale.Ifthedeclarationdoesnotaccompanytheshipmentthenobtaindeclarationfromthe consigneewithoutwhichapenaltyof30%ofinvoicevaluewillbeleviedontheconsignee. Examples: IfTNTIndiaPvtLtd,DELissendingmedicinestoTATAINFOTECHinJaipurforresale,Form47must accompanytheshipment. IfTNTIndiaPvtLtdDELissendingcomputertotheirofficeTNTIndiaPvtLtdinJaipurfortheirownuseand notforsalethenadeclarationisamuststatingthatgoodsareforpersonaluseonly,alongwiththechallan anddeclarationthephotocopyoforiginalpurchaseinvoice/billshouldbeenclosed.Entrytaxwillbe applicable@4%ondeclaredvalue. Sikkim InboundshipmentsforSikkimmusthaveForm25intriplicate(forregistereddealer)orForm26(forany otherperson).TheFormneedstobearthesealandsignatureoftheShipper,Consigneeandthesalestax authoritiesofSikkim.Withoutthesealandsignatureofanyonementionedabovetheformisconsidered tobeinvalid.Theroadpermitistobeendorsedatthebordercheckpost. k. Thedriverorpersoninchargeofvehicleshallcarrywithhimtherecordsofgoodsincludingchallans,billsof saleordispatchmemoandprescribeddeclarationsformorwaybilldullyfilledorsignedbytheconsignor. l. ThedriverorpersoninchargeofvehicleshallpresentbeforetheAssistantCommissionerortheCommercial TaxInspectorattheentrycheckpostwaybillinForm25intriplicateatthetimeofimportingconsignments ofgoodsbyregistereddealerintoSikkimfromoutside.Asinglewaybillshallbeusedforeachconsignment ofgoodstransportedinavehicleirrespectiveofavalueorquantityofconsignment. m. ThedriverofthegoodsvehicleshallsubmitadeclarationinForm27filedinbytheconsigneroriginating fromanyplaceinSikkimanddestinedtoanyplacewithinSikkimtobehandedoverbythedrivertothe AssistantCommissionerorCommercialTaxInspectorauthorizedtointerceptordetainconsignmentfor verification.Thedriverofthevehicleshallfurthercarrywithhimaconsignmentnote,deliverynote, invoice,roadchallanoranyotherdocumentoflikenature. n. AnypersonororganizationnotregisteredundertheActdesiringtotransportgoodsoutsideSikkimshallfill Form26intriplicateandhandoverthesametothedriverwhoshallhandedovertotheAssistant CommissionerandcommercialTaxInspectoratthecheckpostthegoodsshouldbeintendedtobe dispatchedoutsideSikkimotherwisethanbysale. o. Anypersonordealertransportinggoodsonhisownaccountoronaccountofaconsigneefromaplace withinSikkimtoaplaceoutsideSikkimshallfillwaybillinForm25intriplicateandthedeliverofthe vehicleshallcarrythesameandproduceitbeforetheproduceitatthecheckpost. TamilNadu p. q. ForOutboundshipmentsfromTamilnadulocationsForm20tobecollectedfromshipper. ForInboundshipmentsintoTamilnadutheconsignee'sCSTnumberandTNGSTnumbermustappearonthe invoice.Incasetheconsigneeisanindividual,nothavingthenumbers,adeclarationbyconsigneestating "NOTFORRESALEANDBOUGHTFOROWNUSE"mustbeprovided. Theownerorotherpersoninchargeofagoodsvehicleshallcarrywithhim i. BillofsaleordeliverynoteinFormJJorsuchotherdocumentsinFormMMasmaybe prescribedalongwithgoodsvehiclereportortripsheetorlogbookand ii. Goodsvehiclerecordortripsheet,relatingtothegoodsundertransportandparticularsto besubmittedtotheofficerincharge Whenagoodsvehiclecarryinganygoods,comingfromanyplaceoutsidetheStateandboundforanyother placeoutsidetheState,passesthroughtheState,theownerorotherpersoninchargeofsuchgoods vehicleshallobtainatransitpassintheprescribedform,FormLLandintheprescribedmannerfromthe officerinchargeofthefirstcheckpostorbarrier,afteritsentryintotheState j.
r.
s.
t.
Forgoodsmeantforexportthepersoninchargeofthevehicleshallcarrywithhimthefollowing documents: i. Atripsheetorlogbookmaybe ii. AbillofsaleofFormKK;and iii. Incaseofgoodsmovedforexport Ifthepurchaseismadeinthestate, i. Saleinvoice,and ii. Letterfromtheexporterspecifyingtheportofexportnameofshipand probabledatesofarrivalanddeparturefromtheportIfthepurchaseis madeoutsidethestate iii. Purchaseinvoiceofthegoodspurchasedandiv.Letterfromtheclearingor forwardingagentaddressedtotheexportagentspecifyingthequantity andvalueofgoodsconsignedforexportandnameoftheformoutside thestateonwhosebehalfpurchasegoodsarepurchasedforexport Incaseofimportedgoods, i. Copyofforeigninvoicewiththebillofentry ii. Letterfromtheimporterorforwardingorclearingagentaddressedtotheconsignee specificallymentioningthedescriptionofthegoodsimported iii. iii.Recordshowingvalueofthegoodsimported.
Tripura CommercialshipmentstostatemustaccompanywithFormXXVI/XXIVintriplicateandshallcontainacorrectand completeaccountofthegoodscarriedbythetransporter.Aboveformtobecollectedfromshipper UttarPradesh u. v. w. x. y. z. Form38alongwithcommercialinvoiceismandatoryforinboundshipmentforregistereddealers. Formshouldbearstampandsignatureofconsignee&shipperandsalestaxdepartmentofUP. Form39ismandatoryforpersonalandnoncommercialshipments. TransitapplicationinFormXLIII UPTaxonEntryofgoods(amendmentbill2009)hasbeenpassedon27thFeb2009. CommercialshipmentstoUttarPradeshrequiretobeaccompaniedbyForm31/38,AlongwithForm31/38a commercialinvoicefilledwithalldetailsisamust.TheFormshouldbearstampandsignatureoftheshipper, consigneeandthesalestaxauthorityofUttarPradesh. Noncommercialshipmentsaddressedtoindividuals,Govt.AgenciesandUnregistereddealersrequiretobe accompaniedwithForm39. Forms31/38ANDFORM39arein3partsmarkedoriginal,duplicate,triplicate.Originalpartisretainedby SalesTaxdepartmentofcheckpostatthetimeofentryandtheduplicatedeliveredtoconsigneealongwith theshipment. Form31/38and39areissuedbyUPsalestaxauthority.Form39isvalidforonemonthonly.ValidityofForm 39ismentionedontheform.Theseformsareobtainedbytheconsigneesigned&stampedandthetriplicate copyisretainedbytheconsigneeandtheoriginalandduplicatearesenttotheconsignorbyconsignee.The originalandduplictatecopiesoftheseformsasapplicableshouldbesignedandstampedbyconsignor, consigneeandsalesdepartmentofUP. original&duplicateoftheseformsasapplicablefromtheconsignoratthetimeofpickup. Checkwhethertheformsbearthesignatureoftheconsignor&consigneeandareproperlyfilled. Ifthesalesofficerfindsthegoodsareundervaluedthenapenaltyofupto40%ontheassessedvalueislevied. Theconsigneeeitherpaysthepenaltyforclearingtheshipmentorhastoprovetothesalestaxofficerthe correctnessofinvoicevaluetogetthepenaltywaived. OutboundshipmentsThereIsNoSaletaxFormRequiredForShipmentsTravellingoutofUttarPradesh MultipleconscanbetravelinUPwiththesinglepermit.
aa.
bb.
kk. Forms16and17arein3partsmarkedoriginal,duplicate,triplicate.OriginalpartisretainedbySalesTax departmentofcheckpostatthetimeofentryandtheduplicatedeliveredtoconsigneealongwiththe shipment.Additionaldocumenttobecarriedincludesaleinvoice,billorchallanandauthorizationfor transferofgoods/goodschallanhereinafterreferredtoastripsheetintriplicate.Tripsheetshallbeinform XVIIIandshallcontaindetailsofallgoodscarried.Separatetripsheetsshallbemaintainedfordifferent destinations. ll. Form16&17areissuedbyUttaranchalsalestaxauthorityForm17isvalidforonemonthonly.Validityof Form16ismentionedontheform.Theseformsareobtainedbytheconsigneesigned&stampedandthe triplicatecopyisretainedbytheconsigneeandtheoriginalandduplicatearesenttotheconsignorby consignee.Theoriginalandduplicatecopiesoftheseformsasapplicableshouldbesignedandstampedby consignor,consigneeandsalesdepartmentofUttaranchal.
mm. NofreetradesamplesorpromotionalmaterialareallowedinUttaranchalwithoutForms16/17for shipmentssentwithinUttaranchal(i.e.originanddestinationarebothinUttaranchal)thenOCstampon theinvoiceisamust. Thedriverorpersoninchargeofvehiclecomingfromanyplaceoutsidethestateandpassingacrossstate toanyplaceoutsidethestateshallpresentthetripsheetintriplicateattheentrycheckpostandonecopy oftheverifiedtripsheetattheexitcheckpost WestBengal nn. ForInboundShipments,WestBengalTaxForm50isamust FormNo.50induplicatedulyfilledinandsignedbythedealercasualdealeroranyotherpersononwhose accountsuchconsignmentofgoodsisimportedorbroughtintoWestBengalforendorsementofsuchway billbysuchSalesTaxOfficerorAssistantSalesTaxOfficerofthecheckpost,asthecasemaybe.Such dealer,casualdealeroranyotherperson,orthedriverorpersoninchargeofthevehicle,asthecasemay be,shallalsopresentbeforesuchauthoritytheconsignmentnote,bill,invoice,roadchallan,tripsheetor anyotherdocumentoflikenatureinrespectofsuchconsignmentofgoodsforthepurposeofverification AfterthewaybillispresentedtheSalesTaxOfficerorAssistantSalesTaxOfficerofacheckpostshall, endorsethewaybillandrecordintheEntryRegistertheparticularsoftheconsignmentofgoodsandofthe waybillrelatedandallowthevehicletomove.Thepersoninchargeofthevehicleshallalsopresentthe consignmentnote,bill,invoice,roadchallan,tripsheetoranyotherdocumentoflikenature. oo. ForOutboundShipments,WestBengalTaxForm51isamustAnycasualdealer,dealeroranyotherperson shall,whiletransportinganyconsignmentofgoodsdispatchedfromanyplaceinWestBengal,toanyplace outsideWestBengaleitheronhisownaccountoranaccountofanyconsignee,makeovertothecarriera waybillinFormNo.51induplicate,acopyofchallaninduplicateinrespectofsuchconsignmentofgoods andthetripsheetandthecarriershallproducethesamebeforetheSalesTaxOfficerorAssistantSalesTax OfficerpostedatthelastcheckpostbeforetheexitofthegoodsvehiclefromWestBengal. pp. ForShipmentsenteringWestBengalandboundforaplaceoutsideWestBengal,thecarrierhastomakea declarationonthebodyoftheconsignmentnoteorondocumentoflikenaturethatthegoodsbeing carriedshallnotbeunloadedinWestBengalandshallspecifythenameofthelastcheckpostthrough whichthevehicleshallmoveoutsideWestBengal.Thenotecontainingthedeclarationhastobesubmitted attheentrycheckpostandtheexitcheckpost.TheformatofdeclarationisgiveninRule121oftheWest BengalValueAddedTaxRules,2005. SimilardeclarationistobemadeincaseoftransshipmentofgoodsinWestBengal.Thecarriershallfurther notethedetailsofthevehiclecarryingthetransshippedgoods.Howeverthedeclarationisnotrequiredto bemadeincaseoftransshipmentofexportgoodsunderSection5oftheCentralSalesTaxAct,1956. qq. RoadpermitrequiredforpromotionalgoodalsowhichevervalueistherethiscanbeissuefromtheSales taxofficeatCalcutta. rr. Onecononepermitisvalidcheckpostwillnotacceptthemultipleconsinonepermit. ss. Permitvalidityisoneyearafterdateofissue.
1.Agriculturalimplementsmanuallyoperatedoranimaldriven. 2.Aidsandimplementsusedbyhandicappedperson. 3.Aquaticfeed,poultryfeedandcattlefeedincludinggrass,hayandstrawbutnotincludingaquatic,poultryand cattlefeedsupplement,additives. 4.Betelleaves. 5.Books,periodicalsandjournalsbutnotincludingexercisebooks,drawingbooks,graphbooks,accountbooks, laboratorybooks,diaries,letterpads. 6.Breadexceptpizzabreadcontaininganytypesoffruitorvegetable. 7.Charka,ambercharka,handloomsandhandloomfabricsandGandhitopi 8.Charcoal. 9.Coarsegrainsotherthanpaddy,rice,andwheat. Thehighlightsofthenewsystemareasunder: 1)TheWayBillobtainablethroughthenewsystemisknownasForm50A. 2)ThesystemcoversalldealerswhoarerequiredtofileelectronicReturnundertheWestBengalValueAddedTaxAct,2003.Infact presentlyalmostalldealersregisteredundertheActarerequiredtofileelectronicReturn. 3)InthesystemtheregistereddealerwillingtoimportgoodshastogeneratetheWayBillelectronicallythroughtheDirectorates website 4)ThegenerationoftheWayBillswillbemadeinoriginalandduplicate,intwoseparateParts. 5)Initiallytheimportingregistereddealer(consignee)willhavetoinputhisVATRCNo.andthename,addressandVATRCNo.of thedealerfromwhomhewantstopurchaseortransfertheconsignment. 6)Onsubmissionoftheaboveinformation,thePartIoftheWayBillwillbegeneratedwithauniqueWayBillKeyNo.Theimporter dealercangenerateoneormanysuchPartIatatime,subjecttothelimitasandwhenfixedbytheDirectorate.Forthetimebeingnosuch limitisfixed. 7)TheconsigneewillprintthePartIoftheWayBillsogenerated,puthissealandsignaturewithdateonthesame. 8)PartIIoftheWayBillwillbegeneratedonlinebyfurnishingthedetailsoftheconsignmenttobeimported,afterrecallingthe informationalreadyfurnishedinPartI,byinputtingtheWayBillKeyNo.Anannexurewillalsobegeneratedintheprocess.The PartIIandtheannexuresogeneratedneedbeprintedandsignedbytheconsigneeorhisrepresentative.ThePartIIwillcontaintheFinal WayBillNo.aswellastheWayBillKeyNo. ****PartI,PartIIandtheannexuretogetherwillformacompleteWay Bill.Thetransporter/drivershouldpossesssuchaWayBill beforeenteringtheterritoryofWestBengal.****