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State |
Major cities referred |
Documents required |
When are these permits required? |
Remarks |
If consignee is registered |
If consignee is not registered |
ASSAM |
GAU, DPR |
Form 14 |
Consignee has to pay taxes |
For all taxable goods |
-- |
BIHAR |
PAT, IXW |
Form 28B (if Consignee turnover is more than Rs 10 lakh. Valid for 1 month) |
Form 28B for dealers whose turnover is more than Rs 10 lakh |
When invoice value exceeds Rs 5000 |
For an individual Form D is required |
GUJARAT |
AMD, ANA, AKW, BDQ, SLV, VSD, VPI, SRT, NAV, ATL, DMN, HZR |
No forms or permits required, but the Consignee LST & CST Numbers must be mentioned on the invoices |
For all surface movements |
Octroi is applicable |
KARNATAKA |
IXE, PEN, HUB, BLR, MYO |
No forms or permits required, but the Consignee LST & CST Numbers must be mentioned on the invoices |
For all surface movements |
-- |
KERALA |
COK, TRV, KAK, ERK, KYM, PGT, KMS, TIPI |
Form 27 with KGST/CST for the consignee & must be 8 digits long |
Form 27A |
For all surface movements |
Difference between KGST/CST Rs 5000; entry tax applicable |
MAHARASHTRA |
AKD, BOM, IXU, PNQ, CKT, CIN, CTG, KHR, IXQ, LOE, NAG, ISK |
No forms or permits required, but the Consignee LST & CST Numbers must be mentioned on the invoices |
For all surface movements |
Octroi is applicable |
MANIPUR |
IMP |
Manipur Road Permit |
Manipur Road Permit |
For all surface movements |
-- |
MEGHALAYA |
SLG |
Meghalaya Road Permit |
Meghalaya Road Permit |
For all taxable goods |
-- |
ORISSA |
BBI, CTC |
Form 32 |
Declaration by the Consignee or pay taxes & get Form 32 |
For all surface movements |
Entry tax is required based on value |
PUNJAB |
LUD, ATQ, JUL, PTI |
Form 24A |
Consignee has to pay taxes |
For all types of non-dox |
Octroi is applicable |
RAJASTHAN |
JAI, UDR, AJM |
Form 18A |
Form 18AA |
When value exceeds Rs 10,000 |
Forms required for specified items only |
SIKKIM |
GTK |
Form 20 |
-- |
For all taxable goods, irrespective of value |
-- |
UTTAR PRADESH |
AGR, LKO, IXD, DED, KNU, MRT, MDR, VNS, MIR |
Form 31 with UP Sales Tax |
Form 32 |
When value exceeds Rs 5,000 |
-- |
WEST BENGAL |
ASN, CCU, IBG, BUD, HWH, TLA, IXB |
Form 42 (West Bengal WBST Waybill) |
Consignee has to pay tax or arrange for Form 42 |
The WBST Waybill (Form 42) is required for all taxable goods, irrespective of value |
100% cotton, cotton garments, computers, software, calendars, dairies, pens and text books DO NOT require Form 42 |
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