List of Sales Tax Forms and other forms required for eCommerce shipping.
Who is liable/
Road permit
can pay
/paperwork
statutory
requirement
levy
Domestic
paperwork
exemption limit
(INR)
State VAT website
Nil
-
Shipper Invoice
Nil
www.apcommercialtaxes.gov.in
Nil
-
Shipper Invoice
Nil
www.and.nic.in
3 Arunachal Pradesh Entry Tax
Consignee
CI +DG -01 (TPT doc)
<10,000
www.arunachalpradesh.nic.in
4 Assam
Entry Tax
Consignee
<20,000
www.taxassam.co.in
5 Bihar
VAT
Consignee
CI + Form 62
CI + Form D IXOnline
Nil
www.biharcommercialtax.gov.in
6 Chandigarh
Nil
Nil
Shipper Invoice
Nil
www.chandigarh.gov.in
7 Chhattisgarh
Nil
Nil
Shipper Invoice
Nil
www.comtax.cg.nic.in
Nil
Nil
Shipper Invoice
Nil
www.dnh.nic.in
Nil
Nil
Nil
Nil
Shipper Invoice
Shipper Invoice
Nil
Nil
www.daman.nic.in
www.dvat.gov.in
11 Goa
Nil
Nil
Shipper Invoice
Nil
www.goacomtax.gov.in
12 Gujarat
Nil
Nil
CI + Form 403
Nil
www.commercialtax.gujarat.gov.in
13 Haryana
Nil
Nil
Shipper Invoice
Nil
www.haryanatax.com
Consignee /
Carrier
Shipper Invoice
Nil
www.hptax.nic.in
Type of
List of
statutory
destination State
Levy
S No
1 Andhra Pradesh
2
Andaman &
Nicobar
Dadra & Nager
Haveli
9 Daman & Diu
10 Delhi
8
14 Himachal Pradesh Entry Tax
15 Jammu & Kashmir
Entry Tax
Consignee /
Carrier
Shipper Invoice
<5,000
www.jkcomtax.nic.in
16 Jharkhand
Nil
Nil
CI + Form 502
Nil
www.jharkhandcomtax.gov.in
17 Karnataka
Nil
Nil
Invoice & Declaration
Nil
www.ctax.kar.nic.in
18 Kerala
Nil
Nil
CI + Form 16
<5,000
www.keralataxes.org
19 Lakshadweep
Nil
Nil
Shipper Invoice
Nil
www.lakshadweep.nic.in
20 Madhya Pradesh
Nil
Nil
Nil
https://mptax.mp.gov.in/
21 Maharashtra
Octroi
Carrier
CI+ VAT Form 50Online
Nil
<150
mahavat.gov.in
22 Manipur
Nil
Nil
CI+ VAT Form 37
Nil
http://www.manipurvat.gov.in/
23 Meghalaya
VAT Form 40
Nil
CI+ Special Permit
Nil
www.megvat.nic.in
24 Mizoram
Nil
Nil
CI+ VAT Form 34
Nil
www.mizoram.nic.in
25 Nagaland
Nil
Nil
CI+ VAT Form 23
Nil
www.nagaland.nic.in
26 Orissa
Entry Tax*
Consignee
Shipper Invoice
Nil
www.orissatax.gov.in
27 Pondicherry
-
Nil
Shipper Invoice
Nil
www.gst.puducherry.gov.in
28 Punjab
29 Rajasthan
Entry Tax*
Entry Tax*
Nil
Consignee
Shipper Invoice
CI + Declaration
Nil
Nil
www.pextax.com
www.rajtax.gov.in
30 Sikkim
Nil
Nil
CI + VAT 26
Nil
www.sikkimtax.gov.in
31 Tamil Nadu
32 Tripura
Nil
Nil
Nil
Nil
Shipper Invoice
CI + VAT permit
Nil
Nil
www.tnvat.gov.in
www.tnvat.gov.in
33 Telangana
Nil
Nil
Shipper Invoice
Nil
www.telanganavat.com
34 Uttar Pradesh
Nil
Nil
CI + VAT Form 39
Nil
comtax.up.nic.in/
35 Uttrakhand
Nil
Nil
CI + Vat Form 17
<5,000
http://www.gov.ua.nic.in/
36 West Bengal
Entry Tax*
Carrier
Nil
wbcomtax.nic.in
Shipper Invoice
Notations
CI : Customer Invoice
Points
to
Note:
Intra India movements of the commodities in exemption list of VAT & Entry Tax regulations of the destination state are not subject to any
VAT form under B2C & B2B Movements TIN number of shipper & Consignee on shipping invoice is must in case of B2B movements.
• TIN number of shipper on the shipping invoice is must in case of e B2C movements
• Declaration from consignee may be required in case of B2C / C2C movements as per the destination state requirement
Shipment to Assam – VAT Form not required for B2C movement into Assam for Qty not be exceeding 01 pc, 01 Dozen, 5kg, 5 meters as per
the unit measurement practice Entry Tax is charged on selected commodity as listed under the destination state VAT website. Please log on
the respective state website before pickup under B2C movement,Mis-declaration may result in fine penalty / seizure of goods
• Regulatory requirement are same for surface and air mode unless specified otherwise in the destination state VAT regulations.
• In most state VAT regulations w.r.t. to e-commerce and personal shipments (B2C & C2C) are not clearly defined, therefore, state boarder
clearance is subject to the discretion of the concerned check post VAT officers.
When to use these forms ?
From the above mentioned table find the state in which you want to ship the product cross check the form and download the form in the link mentioned in the
sales tax column and fill the same manually and handover the same to the pick up person who comes at your door step .The courier company will use the
same for the clearance at various restricted levels to get the shipment cleared and the shipments gets delivered smoothly.