Documentation:

Transit Documentation Requirement to be followed while transporting cargo within India

Domex Cargo Services endeavors to provide you with the most updated transit regulatory documentation. The following are guidelines to assist you in completing regulatory formalities for your Domex Cargo shipments within India. This information is best to our knowledge.

As the regulatory changes are subject to change without advance notice, we strongly advise you to cross-check the latest information with relevant authorities. Domex Cargo Services will not be responsible for any omissions or changes in the documentation requirements or procedures that may occur at the time of actual movement of the shipment.

Important Note

The responsibility for providing required transit documentation including the Sales Tax Waybill or Permit lies with the Consignor only.

GENERAL REQUIREMENTS

Invoice

Minimum of two copies of an Invoice is required (1 Original + 1 copy). Invoices are to be type written Or computer printed and overwriting of the value is not allowed.

An invoice issued by the consignor is treated as valid only when it is duly signed and stamped by the designated authorized signatory of the consignor

Sales Tax Numbers

All invoices must have both, sender’s as well as recipient’s Sales Tax numbers printed on the face of the Invoice. These numbers are often referred as CST No Or TIN No Or LST No.

In the absence of Central Sales Tax number of consignee 10% ST is applicable in select states. Wherever applicable the same must appear on the invoice.

In states where VAT is implemented, TIN number in place of LST No. is mandatory.

SPECIFIC REQUIREMENTS


STATE WISE SALES TAX GUIDE

#

State

Sender 
Invoices with ST & CST

Receiver

Inbound
Doc's / Forms

Outbound
Doc's / Forms

Exempted Items
/ Remarks

Entry tax

Octroi

 

 

No's Printed

CST

LST

TIN

 

 

 

 

 

1

Andhra Pradesh

2

A

A

A

X

X

 

NO

NO

2

Andman & Nicobar

2

A

A

A

NA

NA

 

NO

NO

3

Arunachal Pradesh

2

A

A

A

NA

NA

 

YES

NO

4

Assam Guwahati

3

A

A

NA

61

63

Form-62 for 
personal shipments

YES

NO

5

Bihar

2

A

A

A

D9

D10

up to Rs. 5,000/- 
Form-D9 not required

NO

NO

6

Chandigrah

2

A

A

A

NA

NA

 

NO

NO

7

Chhattisgarh

2

A

A

A

NA

NA

 

NO

NO

8

Delhi

2

A

A

A

NA

NA

 

NO

NO

9

Goa

3

A

A

A

NA

NA

 

NO

NO

10

Gujarat

2

A

A

A

403

402

 

NO

NO

11

Haryana

2

A

A

A

38

38

up to Rs. 25,000/-
Form-38 not required

NO

NO

12

Himachal Pradesh

2

A

A

A

26

NA

up to Rs. 5,000/- 
Form-26 not required

NO

NO**

13

Jammu & Kashmir

2

A

A

A

65

NA

 

YES

NO**

14

Jharkhand

2

A

A

A

JVAT 504G

JVAT 504B

 

YES

NO

15

Karnataka

2

A

A

A

NA

VAT 505/515

VAT form required
for stock transfers / repairs

NO

NO

16

Kerala

3

A

A

A

16

NA

 

YES

NO

17

Lakshdweep

2

A

A

A

NA

NA

 

NO

NO

18

Madhya Pradesh

2

A

A

A

49/50

NA

Form-50 for
personal shipments

NO

NO

19

Maharashtra

2

A

A

A

NA

NA

 

NO

YES

20

Manipur

3

A

A

NA

35

36

Form-37
for personal shipments

YES

NO

21

Meghalaya

2

A

A

A

40

37

 

NO

NO

22

Mizoram

2

A

A

A

33

NA

 

NO

NO

23

Nagaland

3

A

A

A

16

NA

 

NO

NO

24

Orissa

3

A

A

A

32

32

Form-402 for
unregistered customers 
and entry tax applicable

NO

NO

25

Pondicherry

2

A

A

A

NA

NA

 

NO

NO

26

Punjab

2

A

A

A

NA

NA

 

NO

NO

27

Rajasthan

2

A

A

A

47

49

 

YES

NO

28

Sikkim

3

A

A

A

25

NA

 

NO

NO

29

Tamil Nadu

3

A

A

A

NA

JJ

 

NO

NO

30

Tripura

3

A

A

A

24

NA

 

NO

NO

31

Union Territory-
Daman Dadra Nagar
Havelli

2

A

A

A

NA

NA

 

NO

NO

32

Uttar Pradesh

2

A

A

A

31/38

NA

Form-39
for personal shipments

NO

NO

33

Uttarakhand

2

A

A

A

16 or 17

NA

 

NO

NO

34

West Bengal

3

A

A

A

50

51

 

NO

NO

NOTE :
CST / LST . No's & TIN of Receiver is Mandatory
* Entry tax is applicable in case of Non -commercial transaction when the receiver import the goods directly from a supplier located outside the state for self-consumption and not for re-sale (applicable only on certain specified items in Jammu & Kashmir, Punjab & Kerala)
** Toll Tax / Road tax applicable
** Only applicable in case of stock transfer or Non-commercial transaction by a registratred dealer.
Exempted items for all over India. (Without Way bill or VAT Form )


Note: the above Guidelines are to assist you in completing regulatory formalities. Domex Cargo Services will not be responsible for any omissions or changes in the procedures at the time of shipments. Please contact respective State authority for updated details.